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

United Kingdom As made

(1)

The Income and Corporation Taxes (Electronic Communications) Regulations 2003^f1 are amended as follows

(2)

In regulation 2 (scope of these Regulations)—

(a)

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

(b)

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

(c)

after paragraph (1) (a) (ix), insert—

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

(3)

In regulation 3 (use of electronic communication), in paragraph (2A)—

(a)

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

(b)

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

Annotations

Commencement

I1: Reg. 3 in force at 1.4.2024, see reg. 1

Footnotes

f1: S.I. 2003/282; relevantly amended by S.I. 2009/3218, 2010/2942, 2014/489 and 2023/221