The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023
1Citation and Commencement
2Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

2023 No. 221

Taxes

The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023

Made

Laid before the House of Commons

Coming into force

The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by section 132 of the Finance Act 19991, and now exercisable by them2, make the following regulations.