# The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024, Regulation 3: Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

Extent: E+W+S+N.I.

(1) The Income and Corporation Taxes (Electronic Communications) Regulations 2003 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
.

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Source: https://www.legislation.gov.uk/uksi/2024/320/regulation/3 (the official version)
Page: https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024/regulation-3/enacted
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.