SCHEDULES

SCHEDULE 38 U.K. Regulations for providing incentives for electronic communications

Interpretation U.K.

8 (1) In this Schedule— U.K.

• “discount” includes payment;

• “electronic communications” includes any communications by means of [F1 an electronic communications service];

• “legislation” means any enactment, Community legislation or subordinate legislation;

• “payment” includes a repayment;

• “subordinate legislation” has the same meaning as in the M1 Interpretation Act 1978;

• “taxation matter” means any of the matters under the care and management of the Commissioners of Inland Revenue or the Commissioners of Customs and Excise;

• “tax authorities” means—

  (a)

  the Commissioners of Inland Revenue or the Commissioners of Customs and Excise,

  (b)

  any officer of either body of Commissioners; or

  (c)

  any other person who for the purposes of electronic communications is acting under the authority of either body of Commissioners;

• “tax legislation” means legislation relating to any taxation matter.

(2) References in this Schedule to the delivery of information have the same meaning as in section 132 of the M2 Finance Act 1999.

Textual Amendments

F1 Words in Sch. 38 para. 8 substituted (25.7.2003 for specified purposes, 29.12.2003 for remaining purposes) by Communications Act 2003 (c. 21), s. 411(2), Sch. 17 para. 160 (with Sch. 18); S.I. 2003/1900, arts. 1(2), 2(1), Sch. 1 (with art. 3) (as amended by S.I. 2003/3142, art. 1(3)) S.I. 2003/3142, art. 3(2)

Marginal Citations

M1 1978 c. 30.

M2 1999 c. 16.