{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/regulation-2",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003",
  "text": "The Income and Corporation Taxes (Electronic Communications) Regulations 2003 are amended as follows.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/282; amended by S.I. 2005/3338, S.I. 2009/3218 and S.I. 2010/2942 and Part 10(1) of Schedule 1 to the Statute Law (Repeals) Act 2013 (c. 2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/489/regulation/2",
    "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."
}