Introductory text

TAXES

ELECTRONIC COMMUNICATIONS

Made 23rd October 2003

Laid before the House of Commons 23rd October 2003

Coming into force 13th November 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 132 of the Finance Act 1999^f1, hereby make the following Regulations:

Annotations

Footnotes

f1: 1999 c. 16: petroleum revenue tax is under the care and management of the Board by virtue of paragraph 1 of Schedule 2 to the Oil Taxation Act 1975 (c. 22).