{
  "url": "https://openlegislation.uk/income-tax-electronic-communications-regulations-2000",
  "json_url": "https://openlegislation.uk/income-tax-electronic-communications-regulations-2000.json",
  "id": "uksi/2000/945",
  "title": "The Income Tax (Electronic Communications) Regulations 2000",
  "short_title": "Income Tax (Electronic Communications) 2000",
  "long_title": "These Regulations provide for the delivery by electronic means of information in respect of income tax assessments, and the making of payments, to the Commissioners of Inland Revenue (“the Board”).",
  "citation": "S.I. 2000/945",
  "type": "uksi",
  "year": "2000",
  "number": "945",
  "version": "current",
  "date": "2000-04-03",
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      "heading": "ELECTRONIC COMMUNICATIONS—GENERAL PROVISIONS",
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      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
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      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
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    },
    {
      "type": "rev (saving)",
      "affected_provisions": null,
      "affecting": "uksi/2003/282",
      "affecting_title": "The Income and Corporation Taxes (Electronic Communications) Regulations 2003",
      "affecting_provisions": "reg 11(1)(a), (2)"
    }
  ],
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      "title": "Finance Act 1999",
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    "source_url": "https://www.legislation.gov.uk/uksi/2000/945",
    "retrieved_at": "2026-10-29T09:13:16.629985+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."
}