{
  "url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024/regulation-3",
  "json_url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024/regulation-3.json",
  "legislation": "uksi/2024/320",
  "legislation_title": "The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003",
  "text": "(1) The Income and Corporation Taxes (Electronic Communications) Regulations 2003 are amended as follows\n(2) In regulation 2 (scope of these Regulations)—\n(a) after paragraph (1) (a) (viii), omit “or”;\n(b) after paragraph (1) (a) (ix), substitute “and” for “or;” and\n(c) after paragraph (1) (a) (ix), insert—\n“(x) paragraph 83WA(1) of Schedule 18 to the Finance Act 1998; and”\n(3) In regulation 3 (use of electronic communication), in paragraph (2A)—\n(a) after “paragraph 83EA”, insert “, or paragraph 83WA”; and\n(b) after the third sentence insert –\n“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”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 1.4.2024, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/282; relevantly amended by S.I. 2009/3218, 2010/2942, 2014/489 and 2023/221"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/320/regulation/3",
    "retrieved_at": "2026-10-28T21:33:09.071426+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."
}