Regulation 3 Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003I1

after paragraph (1) (a) (viii), omit “or”;

after paragraph (1) (a) (ix), substitute “and” for “or;” and

after paragraph (1) (a) (ix), insert—

“(x)

paragraph 83WA(1) of Schedule 18 to the Finance Act 1998; and”

after “paragraph 83EA”, insert “, or paragraph 83WA”; and

after the third sentence insert –

• “This paragraph also applies to an amendment made on or after 1 April 2024, where the company tax return includes a claim within Parts 14A to 15E of the Corporation Tax Act 2009”.