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  1. Introductory Text

  2. 1.These Regulations may be cited as the Income and Corporation...

  3. 2.They amend the Income and Corporation Taxes (Electronic Communications) Regulations...

  4. Signature

    1. SCHEDULE

      Amendments to the Income and Corporation Taxes (Electronic Communications) Regulations 2003

      1. 1.Regulation 1 – interpretation, etc

      2. 2.At the end of regulation 1(3), start a new line...

      3. 3.Regulation 2 – scope

      4. 4.In regulation 2(1)(b), after “provisions” insert “, or the making...

      5. 5.Regulation 3 and its heading

      6. 6.After regulation 3(1), insert— (1A) Paragraph (1) does not apply...

      7. 7.After regulation 3(2), insert— (2A) Such a person must use...

      8. 8.In regulation 3(5), after “Regulations” insert “, and Extensible Business...

      9. 9.After regulation 3(7), insert— (8) The conditions mentioned in paragraph...

      10. 10.After regulation 3, insert— Corporation tax-related payments by cheque (1) Paragraph (2) applies instead of section 70A of the...

      11. 11.Regulation 5 – effect of delivering information by means of electronic communications

      12. 12.Regulation 10 – use of unauthorised means of electronic communications

      13. 13.After regulation 10(2), insert— (3) A company tax return delivered...

  6. Explanatory Note