{
  "url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/introduction.json",
  "legislation": "uksi/2001/1081",
  "legislation_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 19th March 2001\nLaid before the House of Commons 20th March 2001\nComing into force 9th April 2001\nThe Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 203(2) and (10) of the Income and Corporation Taxes Act 1988, sections 132 and 133(2) of the Finance Act 1999, and section 143 of the Finance Act 2000 hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 203 was amended by section 128 of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39), section 45(3) of, and Part IV of Schedule 17 to, the Finance Act 1989 (c. 26), paragraph 38 of Schedule 19, and the relevant entry in Part V of Schedule 26, to the Finance Act 1994 (c. 9). Subsection (10) was added by section 119 of the Finance Act 1998 (c. 36) and is to be partly repealed upon the coming into force of the entry relating to that subsection contained in Part VII of Schedule 20 to the Finance Act 1999 (c. 16)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1999 c. 16."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2000 c. 17."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1081/introduction",
    "retrieved_at": "2026-10-29T07:54:09.447213+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."
}