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The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2010

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1.  These Regulations may be cited as the Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2010 and come into force on 4th January 2011.

2.—(1) This regulation amends the Income and Corporation Taxes (Electronic Communications) Regulations 2003(1) as follows.

(2) After regulation 3(10), insert—

(10A) Electronic communications need not be used to deliver a company tax return while the company required to deliver it by the notice mentioned in paragraph (10)—

(a)has a liquidator appointed for the purposes of a creditors’ voluntary winding up (within sections 90 and 100 of the Insolvency Act 1986(2) or Articles 76 and 86 of the Insolvency (Northern Ireland) Order 1989(3));

(b)has a liquidator provisionally appointed by a court (within section 135 of that Act or Article 115 of that Order);

(c)has a supervisor carrying out functions in relation to a company voluntary arrangement (within section 7(2) of or Schedule A1, paragraph 39(2) to that Act(4) or Article 20(2) of or Schedule A1, paragraph 49(2) to that Order(5));

(d)has a compromise or arrangement in effect (within Part 26 of the Companies Act 2006(6)); or

(e)is a limited liability partnership, and

(i)has a liquidator appointed, or

(ii)is the subject of a winding up order by the court,

(within section 1273(4)(a) of the Corporation Tax Act 2009(7))..

(3) After regulation 3(11), insert—

(12) The exceptions created by paragraphs (10) to (11) also apply in circumstances corresponding to those listed or described there but governed by the law of a place outside the United Kingdom..

Steve Lamey

Dave Hartnett

Two of the Commissioners for Her Majesty’s Revenue and Customs

8th December 2010

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