- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
3.—(1) The Income and Corporation Taxes (Electronic Communications) Regulations 2003(1) are amended as follows
(2) In regulation 2 (scope of these Regulations)—
(a)after paragraph (1) (a) (viii), omit “or”;
(b)after paragraph (1) (a) (ix), substitute “and” for “or;” and
(c)after paragraph (1) (a) (ix), insert—
“(x)paragraph 83WA(1) of Schedule 18 to the Finance Act 1998; and”
(3) In regulation 3 (use of electronic communication), in paragraph (2A)—
(a)after “paragraph 83EA”, insert “, or paragraph 83WA”; and
(b)after the third sentence insert –
“This paragraph also applies to an amendment made on or after 1 April 2024, where the company tax return includes a claim within Parts 14A to 15E of the Corporation Tax Act 2009”.
S.I. 2003/282; relevantly amended by S.I. 2009/3218, 2010/2942, 2014/489 and 2023/221
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: