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.

Citation and Commencement1

These Regulations may be cited as the Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023 and come into force on 6th April 2023.

Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 20032

In regulation 2(1)(a) of the Income and Corporation Taxes (Electronic Communications) Regulations 20033—

a

in paragraph (i) after “28C,” insert “28H, 28I, 28J, 30A4,”;

b

in paragraph (vii) after “paragraph”, in the first place it occurs, insert “45,”.

Jim HarraJustin HollidayTwo of the Commissioners for His Majesty’s Revenue and Customs
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (“the 2003 Regulations”).

The amendments widen the scope of the 2003 Regulations to include notification, by His Majesty’s Revenue and Customs, of the following: simple assessments and their withdrawals; assessments within section 30A of the Taxes Management Act 1970 (c. 9); and daily penalties under Schedule 55 to the Finance Act 2009 (c. 10) for continued failure to provide certain returns.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.