# The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014, Regulation 6: Use of electronic communications


In regulation 3(1A) for the words “Paragraph (1) does” substitute “Paragraphs (1) and (1ZA) do”.

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Source: https://www.legislation.gov.uk/uksi/2014/489/regulation/6 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.