{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/regulation-5",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Use of electronic communications",
  "text": "After regulation 3(1) insert—\n“(1ZA) The Board may specify by specific or general direction the manner in which consent may be provided and withdrawn, including the time from which consent and withdrawal of consent is to take effect.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/489/regulation/5",
    "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."
}