The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009

Regulation 1 – interpretation, etc

1.  After regulation 1(2), insert—

“(2A) The provision these Regulations make for company tax returns relates to Schedule 18 to the Finance Act 1998(1) (corporation tax – company tax returns, etc), consequently where they refer to—

(a) “company tax return”, it has the meaning in paragraph 3 of that Schedule,

(b) “return period”, it means the period for which a company tax return is required under paragraph 5 of that Schedule,

(c) “amendment”, it has the meaning in paragraph 15 of that Schedule, and

(d) “filing date”, it has the meaning in paragraph 14 of that Schedule (but it has the meaning in paragraph 35(2) when in connection with a company tax return for an “outstanding period” in paragraph 35(1)).

(2B) The “extra time” in connection with the filing date mentioned in regulation 3(8)(c) refers to a stage—

(a) for which there is an excuse for late delivery of the company tax return under paragraph 19 of Schedule 18 to the Finance Act 1998(2) (delivery of accounts to registrar of companies in time); or,

(b) arising under section 117(2) of that Act(3) in conjunction with section 118(2) of the Management Act(4) (further time allowed by the Board(5), reasonable excuse for being late, etc).”.

(1)

1998 c. 36; paragraphs 3 and 15 were amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 68 and S.I. 2005/1126 (C. 51). Paragraph 3 was also amended by the Income Tax Act 2007 (c. 3), Schedule 1, Part 2, paragraph 385(2). Paragraph 14 was amended by the Finance Act 2002 (c. 23), Schedule 40, Part 3(16).

(2)

Paragraph 19 was substituted by S.I. 2008/954.

(3)

Section 117(2) of the Finance Act 1998 (c. 36) provides that Schedule 18 to that Act and the Taxes Management Act 1970 (c. 9) shall be construed and have effect as if that Schedule were contained in the latter Act.

(4)

Regulation 1(2) of S.I. 2003/282 abbreviates the Taxes Management Act 1970 (c. 9) to “the Management Act”. Section 118(2) of that Act was amended by the Finance Act 1970 (c. 24), Schedule 8, Part 7; the Finance (No. 2) Act 1987 (c. 51), section 94; and S.I. 2009/56.

(5)

Regulation 1(2) of S.I. 2003/282 abbreviates “the Commissioners of Inland Revenue” to “the Board”. This must now be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs, as stipulated by the Commissioners for Revenue and Customs Act 2005 (c. 11), section 50(1).