The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009
1These Regulations may be cited as the Income and Corporation...
2They amend the Income and Corporation Taxes (Electronic Communications) Regulations...
SCHEDULEAmendments to the Income and Corporation Taxes (Electronic Communications) Regulations 2003
1Regulation 1 – interpretation, etc
2At the end of regulation 1(3), start a new line...
3Regulation 2 – scope
4In regulation 2(1)(b), after “provisions” insert “, or the making...
5Regulation 3 and its heading
6After regulation 3(1), insert— (1A) Paragraph (1) does not apply...
7After regulation 3(2), insert— (2A) Such a person must use...
8In regulation 3(5), after “Regulations” insert “, and Extensible Business...
9After regulation 3(7), insert— (8) The conditions mentioned in paragraph...
10After regulation 3, insert— Corporation tax-related payments by cheque (1) Paragraph (2) applies instead of section 70A of the...
11Regulation 5 – effect of delivering information by means of electronic communications
12Regulation 10 – use of unauthorised means of electronic communications
13After regulation 10(2), insert— (3) A company tax return delivered...

2009 No. 3218

Corporation Tax

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

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs1 make these Regulations exercising the powers conferred by section 135 of the Finance Act 20022, section 204 of the Finance Act 20033, and sections 95(1) and 95(3) of the Finance Act 20074.