Version Superseded: 01/04/2009
Point in time view as at 06/04/2005. This version of this provision has been superseded.
There are currently no known outstanding effects for the Finance Act 2000, Section 143.
(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 [F1corporation tax purposes].
Textual Amendments
F1Words 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)
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