This section has no associated Explanatory Notes
152U.K.In section 118(1) of the Finance Act 1998 (c. 36) (claims for income tax purposes), for “a telecommunication system (within the meaning of the Telecommunications Act 1984)” there shall be substituted “ an electronic communications service ”.
Commencement Information
I1Sch. 17 para. 152 in force at 25.7.2003 for specified purposes by S.I. 2003/1900, arts. 1(2), 2(1), Sch. 1 (with art. 3) (as amended by S.I. 2003/3142, art. 1(3))
I2Sch. 17 para. 152 in force at 29.12.2003 in so far as not already in force by S.I. 2003/3142, art. 3(2) (with art. 11)