# The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014, Introduction: Introductory text


Income Tax
Made 4th March 2014
Laid before the House of Commons 6th March 2014
Coming into force 27th March 2014
These 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.

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Source: https://www.legislation.gov.uk/uksi/2014/489/introduction (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.