| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg 1 | am (1.1.2010) | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009 | 2009 No. 3218 | reg 2 schedule | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 1(2) | word omitted | The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 | 2014 No. 489 | reg. 3(a) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 1(2) | words inserted | The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 | 2014 No. 489 | reg. 3(b) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 1(2B) | omitted | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025 | 2025 No. 172 | reg. 3 | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg 2 | am (1.1.2010) | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009 | 2009 No. 3218 | reg 2 schedule | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(iia) | inserted | The Lloyd’s Underwriters (Tax) Regulations 2005 | 2005 No. 3338 | reg. 15 | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a) | modified (temp.) | Finance Act 2022 | 2022 c. 3 | Sch. 10 para. 31(2) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a) | word omitted | The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 | 2023 No. 813 | reg. 4(2)(a) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a) | word omitted | The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 | 2023 No. 813 | reg. 4(2)(b) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a) | word omitted | The Research and Development Relief (Information Requirements etc.) Regulations 2024 | 2024 No. 950 | reg. 4(2)(a) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a) | word omitted | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025 | 2025 No. 172 | reg. 4(a) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(i) | word inserted | The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 | 2014 No. 489 | reg. 4(a)(i) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(i) | words inserted | The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 | 2014 No. 489 | reg. 4(a)(ii) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(i) | word inserted | The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 | 2014 No. 489 | reg. 4(a)(iii) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(i) | words inserted | The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 | 2014 No. 489 | reg. 4(a)(iv) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(i) | words inserted | The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 | 2014 No. 489 | reg. 4(a)(v) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(i) | words substituted | The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 | 2014 No. 489 | reg. 4(a)(vi) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(i) | words inserted | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023 | 2023 No. 221 | reg. 2(a) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(iii) | words repealed | Statute Law (Repeals) Act 2013 | 2013 c. 2 | Sch. 1 Pt. 10 Group 1 | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(iii) | word omitted | The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 | 2014 No. 489 | reg. 4(b) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(iv) | comma substituted | The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 | 2014 No. 489 | reg. 4(c) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(ix) | word substituted | The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024 | 2024 No. 320 | reg. 3(2)(b) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(v)-(vii) | inserted | The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 | 2014 No. 489 | reg. 4(d) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(vii) | word inserted | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023 | 2023 No. 221 | reg. 2(b) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(viii)(ix) | inserted | The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 | 2023 No. 813 | reg. 4(2)(c) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(viii) | word omitted | The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024 | 2024 No. 320 | reg. 3(2)(a) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(x) | inserted | The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024 | 2024 No. 320 | reg. 3(2)(c) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(xi) and word | substituted for word | The Research and Development Relief (Information Requirements etc.) Regulations 2024 | 2024 No. 950 | reg. 4(2)(b) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(xi) | words substituted | Finance Act 2025 | 2025 c. 8 | s. 29(8)(a)(9) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 2(1)(a)(xii) and word | substituted for word | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025 | 2025 No. 172 | reg. 4(b) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg 3 heading | subst (1.1.2010) | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009 | 2009 No. 3218 | reg 2 schedule | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg 3 | am (1.1.2010) | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009 | 2009 No. 3218 | reg 2 schedule | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg 3 | am | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2010 | 2010 No. 2942 | reg 2 | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 3(1A) | words substituted | The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 | 2014 No. 489 | reg. 6 | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 3(1ZA) | inserted | The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 | 2014 No. 489 | reg. 5 | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 3(2A) | words inserted | The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 | 2023 No. 813 | reg. 4(3)(a) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 3(2A) | word omitted | The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 | 2023 No. 813 | reg. 4(3)(b) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 3(2A) | words omitted | The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 | 2023 No. 813 | reg. 4(3)(c) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 3(2A) | words inserted | The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 | 2023 No. 813 | reg. 4(3)(d) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 3(2A) | words inserted | The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024 | 2024 No. 320 | reg. 3(3)(a) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 3(2A) | words inserted | The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024 | 2024 No. 320 | reg. 3(3)(b) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 3(2A)(a)-(c) | substituted for words | The Research and Development Relief (Information Requirements etc.) Regulations 2024 | 2024 No. 950 | reg. 4(3)(a) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 3(2AA) | inserted | The Research and Development Relief (Information Requirements etc.) Regulations 2024 | 2024 No. 950 | reg. 4(3)(b) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 3(2AA)(c) | words substituted | Finance Act 2025 | 2025 c. 8 | s. 29(8)(b)(9) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 3(7A)-(7C) | inserted | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025 | 2025 No. 172 | reg. 5(a) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 3(8)(9) | omitted | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025 | 2025 No. 172 | reg. 5(b) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg 3A | added (1.1.2010) | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009 | 2009 No. 3218 | reg 2 schedule | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg 5 | am (1.1.2010) | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009 | 2009 No. 3218 | reg 2 schedule | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 5(1) | words inserted | The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 | 2014 No. 489 | reg. 7(a) | Not yet | |
| The Income and Corporation Taxes (Electronic Communications) Regulations 2003 | 2003 No. 282 | reg. 5(1) | words substituted | The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025 | 2025 No. 172 | reg. 6 | Not yet | |