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  "title": "The Income and Corporation Taxes (Electronic Communications) Regulations 2003",
  "short_title": "Income and Corporation Taxes (Electronic Communications) 2003",
  "long_title": "These Regulations provide for the electronic delivery of certain types of information to or by the Commissioner of Inland Revenue (“the Board”).",
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  "changes_made_to_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-regulations-2003/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-regulations-2003/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/282",
    "retrieved_at": "2026-10-29T06:32:24.521401+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}