{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/regulation-4",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Scope",
  "text": "In regulation 2(1)(a)—\n(a) in paragraph (i)—\n(i) after “8A,” insert “8B,”;\n(ii) after “9,” insert “9ZA, 9ZB,”;\n(iii) after “12AA,” insert “12AAA,”;\n(iv) after “12AB,” insert “12ABA, 12ABB,”;\n(v) after “12AE,” insert “28A, 28B, 28C, 30B, 59C,”;\n(vi) for “59DA or 59E” substitute “59DA, 59E or 100”;\n(b) in paragraph (iii) after “,” omit “or”;\n(c) in paragraph (iv) for “; and” substitute “,”;\n(d) after paragraph (iv) insert—\n“(v) paragraph 13 of Schedule 24 to the Finance Act 2007,\n(vi) paragraph 1 or 46 of Schedule 36 to the Finance Act 2008, or\n(vii) paragraph 17A, 17B or 18 of Schedule 55, or paragraph 11 of Schedule 56, to the Finance Act 2009; and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 1(2) of S.I. 2003/282 abbreviates the Taxes Management Act 1970 (c. 9) to “the Management Act”. Section 8B of the Management Act was inserted by paragraph 3 of Schedule 51 to the Finance Act 2013 (c. 29)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 9ZA of the Management Act was inserted by paragraph 2 of Schedule 29 to the Finance Act 2001 (c. 9) and amended by section 91(2) of the Finance Act 2007 (c. 11). Section 9ZB of the Management Act was inserted by paragraph 2 of Schedule 29 to the Finance Act 2001 and amended by section 119(1) of the Finance Act 2008 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 12AAA of the Management Act was inserted by paragraph 4 of Schedule 51 to the Finance Act 2013."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 12ABA of the Management Act was inserted by paragraph 3(2) of Schedule 29 to the Finance Act 2001 and amended by section 91(4) of the Finance Act 2007. Section 12ABB was inserted by paragraph 3(2) of Schedule 29 to the Finance Act 2001 and amended by section 119(2) of the Finance Act 2008."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Section 28A of the Management Act was substituted by paragraph 8 of Schedule 29 to the Finance Act 2001 and was amended by S.I. 2009/56. Section 28B was substituted by paragraph 9 of Schedule 29 to the Finance Act 2001 and was amended by S.I. 2009/56. Section 28C was inserted by section 190 of the Finance Act 1994 (c. 9) and amended by section 125 of, and Part V(6) of Schedule 41 to, the Finance Act 1996 (c. 8); paragraph 17 of Schedule 29 to the Finance Act 2001; section 91(5) of the Finance Act 2007; and paragraphs 1 and 2 of Schedule 39 to the Finance Act 2008. Section 30B was inserted by paragraph 6 of Schedule 19 to the Finance Act 1994 and amended by section 115(5) of the Finance Act 1995 (c. 4); paragraph 14 of Schedule 19 to the Finance Act 1998 (c. 36); paragraph 24 of Schedule 29 to the Finance Act 2001 and paragraphs 1 and 4 of Schedule 39 to the Finance Act 2008. Section 59C was inserted by section 194 of the Finance Act 1994, amended by S.I. 2009/5, S.I. 2010/530 and later repealed by S.I. 2011/702 with effect from 1 April 2011. This repeal has no effect in relation to a return or other document which is required to be made or delivered to Her Majesty’s Revenue and Customs (“HMRC”) or an amount of tax which is payable in relation to the tax year 2009/10 or any previous tax year."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Section 100 of the Management Act was substituted by section 167 of the Finance Act 1989 (c. 26) and amended by paragraph 3(2) of Schedule 11 to the Finance Act 1990 (c. 29); S.I. 1994/1813; paragraph 38 of Schedule 19 to the Finance Act 1998; section 315(2) of the Finance Act 2004 (c. 12); paragraphs 65 and 74 of Schedule 36 to the Finance Act 2008; paragraph 13(2) of Schedule 57 to the Finance Act 2009 (c. 10); and S.I. 2011/702."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "2007 c. 11. Paragraph 13 of Schedule 24 was amended by paragraphs 1 and 12A of Schedule 40 to the Finance Act 2008; paragraph 5 of Schedule 57 to the Finance Act 2009 and paragraph 1 of Schedule 50 to the Finance Act 2013 (c. 29)."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "2008 c. 9. Paragraph 46 of Schedule 36 was relevantly amended by paragraph 17 of Schedule 47 to the Finance Act 2009."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "2009 c. 10. Schedule 55 was brought into force on 6 April 2011 under S.I. 2011/702 in relation to a return or other document which is required to be made or delivered to HMRC in relation to the tax year 2010/11 or subsequent years and falls within item 1, 2 or 3 of the Table in paragraph 1 of that Schedule. Paragraphs 17A and 17B of Schedule 55 were inserted by paragraph 8 of Schedule 51 to the Finance Act 2013. Paragraph 18 of Schedule 55 was relevantly amended by paragraphs 1 and 10 of Schedule 10 to the Finance (No 3) Act 2010 (c. 33). Schedule 56 was also brought into force on 6 April 2011 under S.I. 2011/702 in relation to an amount of tax which is payable in relation to the tax year 2010/11 or subsequent years and falls within item 1, 12, 18 or 19 of the Table in paragraph 1 of that Schedule or, in so far as the tax falls within item 1 of the Table, item 17, 23 or 24 of that Table. Paragraph 11 of Schedule 56 was relevantly amended by paragraphs 1 and 9 of Schedule 11 to the Finance (No 3) Act 2010."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/489/regulation/4",
    "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."
}