# The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014, Regulation 4: Scope


In regulation 2(1)(a)—
(a) in paragraph (i)—
(i) after “8A,” insert “8B,”;
(ii) after “9,” insert “9ZA, 9ZB,”;
(iii) after “12AA,” insert “12AAA,”;
(iv) after “12AB,” insert “12ABA, 12ABB,”;
(v) after “12AE,” insert “28A, 28B, 28C, 30B, 59C,”;
(vi) for “59DA or 59E” substitute “59DA, 59E or 100”;
(b) in paragraph (iii) after “,” omit “or”;
(c) in paragraph (iv) for “; and” substitute “,”;
(d) after paragraph (iv) insert—
“(v) paragraph 13 of Schedule 24 to the Finance Act 2007,
(vi) paragraph 1 or 46 of Schedule 36 to the Finance Act 2008, or
(vii) paragraph 17A, 17B or 18 of Schedule 55, or paragraph 11 of Schedule 56, to the Finance Act 2009; and”.

---
Source: https://www.legislation.gov.uk/uksi/2014/489/regulation/4 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.