- 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This is the original version (as it was originally made).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.
1.—(1) These Regulations may be cited as the Income Tax (Electronic Communications) Regulations 2000 and shall come into force on 24th April 2000.
(2) In these Regulations—
“the Board” means the Commissioners of Inland Revenue; and
“official computer system” means a computer system maintained by or on behalf of the Commissioners—
to send or receive information or payments, or
to process or store information.
(3) References in these Regulations to the delivery of information and to information shall be construed in accordance with section 132(8) of the Finance Act 1999.
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.
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: