Finance Act 2000

Incentives for electronic communications U.K.

143 Power to provide incentives to use electronic communications. U.K.

(1) Regulations may be made in accordance with Schedule 38 to this Act for providing incentives to use electronic communications.

(2) Anything received by way of incentive under any such regulations shall not be regarded as income for any [F1 corporation tax purposes].

Textual Amendments

F1 Words in s. 143(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 518 (with Sch. 2)