Contents
1Citation and Commencement#
These Regulations may be cited as the Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023 and come into force on 6th April 2023.
2Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003#
In regulation 2(1)(a) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003—
(a)in paragraph (i) after “28C,” insert “28H, 28I, 28J, 30A,”;
(b)in paragraph (vii) after “paragraph”, in the first place it occurs, insert “4,”.
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