# The Lloyd’s Underwriters (Tax) Regulations 2005, Regulation 15: Amendment to the Income and Corporation Taxes (Electronic Communications) Regulations 2003


In regulation 2(1)(a) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003, after paragraph (ii) insert—
“(iia) the Lloyd’s Underwriters (Tax) Regulations 2005,”.

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Source: https://www.legislation.gov.uk/uksi/2005/3338/regulation/15 (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-tax-regulations-2005/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.