{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/introduction",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/introduction.json",
  "legislation": "uksi/2014/489",
  "legislation_title": "The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 4th March 2014\nLaid before the House of Commons 6th March 2014\nComing into force 27th March 2014\nThese Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by section 132 of the Finance Act 1999, and now exercisable by them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1999 c. 16."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) (“CRCA”)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/489/introduction",
    "retrieved_at": "2026-10-29T00:24:54.199788+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."
}