2003 No. 282
INCOME TAX
The Income and Corporation Taxes (Electronic Communications) Regulations 2003
Made 12th February 2003
Laid before the House of Commons 12th February 2003
Coming into force 5th March 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 132 and 133(2) of the Finance Act 1999, hereby make the following Regulations:
1999 c. 16.