# The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025, Regulation 2: Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003


The Income and Corporation Taxes (Electronic Communications) Regulations 2003 are amended as follows.

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Source: https://www.legislation.gov.uk/uksi/2025/172/regulation/2 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2025/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.