# The Income and Corporation Taxes (Electronic Communications) Regulations 2003, Regulation 2: Scope of these Regulations


(1) These Regulations apply to—
(a) the delivery of information, to or by the Board, the delivery of which is authorised or required by or under—
(i) any provision of section 8, 8A, 9, 9A, 9B, 9C, 9D, 12AA, 12AB 12AC, 12AD, 12AE, 59DA or 59E of the Management Act,
(ii) Schedule 1A to the Management Act,
(iii) section 30 or 36 of the Finance Act 1998, or
(iv) Schedule 18 to the Finance Act 1998; and
(b) the making of any payment or repayment of tax or other sums in connection with the operation of those provisions.
(2) Nothing in these Regulations affects the operation of the Electronic Lodgement of Tax Returns Order 1997.

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Source: https://www.legislation.gov.uk/uksi/2003/282/regulation/2 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-regulations-2003/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.