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Regulation 1 Citation, commencement and interpretation

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

These Regulations may be cited as the Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001 and shall come into force on 9th April 2001.

(2)

In these Regulations—

  • “the Electronic Communications Regulations” means the Income Tax (Electronic Communications) Regulations 2000f1;

  • “the Employments Regulations” means the Income Tax (Employments) Regulations 1993f2; and

  • “the Incentive Payments Regulations” means the Income Tax (Electronic Communications) (Incentive Payments) Regulations 2001f3.

Annotations

Footnotes

f1

S.I. 2000/945.

f2

S.I. 1993/744 the relevant amending instrument is S.I. 1998/2484.

f3

S.I. 2001/56.