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The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) Regulations 2003
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Statutory Instruments
2003 No. 3143
INCOME TAX
The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) Regulations 2003
Made
4th December 2003
Laid before the House of Commons
5th December 2003
Coming into force
1st January 2004
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 132 of the Finance Act 1999(1) hereby make the following Regulations:
(1)
1999 c. 16. By virtue of section 133(2) of that Act, provision made in exercise of the power conferred by section 132 or section 133(1) has effect notwithstanding so much of any enactment as would (apart from the provision so made) require the delivery of information in a form or manner which would preclude the use of electronic communications for its delivery.
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