Regulation 4 Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003I1

after paragraph (1)(a)(vi), omit “or”,

after paragraph (1)(a)(vii), omit “and”, and

after paragraph (1)(a)(vii), insert—

“(viii)

section 1142A of the Corporation Tax Act 2009, or

(ix)

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

after “company tax return”, in the first place that expression occurs, insert “, claim notification under section 1142A of the Corporation Tax Act 2009 or additional information under paragraph 83EA of Schedule 18 to the Finance Act 1998”,

in the second sentence omit “only”,

omit the final sentence, and

at the end insert—

“This paragraph also applies to an amendment made on or after 8 August 2023 to a company tax return for an accounting period beginning on or after 1 April 2023, where the company tax return includes an R&D claim within the meaning of section 1142B of the Corporation Tax Act 2009 before or after the amendment. It does not apply to any other amendment to a company tax return.”.