The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001

PART IINTRODUCTION

1Citation, commencement and interpretation

PART IIAMENDMENT OF THE ELECTRONIC COMMUNICATIONS REGULATIONS

2Amend the Electronic Communications Regulations in accordance with the following...

3In regulation 6 (proof of identity of sender or recipient...

4(1) Amend regulation 7 (proof of delivery of information and...

5In regulation 8 (proof of content of information)—

6After regulation 8 (proof of content of information) add— Certificates...

PART IIIAMENDMENT OF THE EMPLOYMENTS REGULATIONS

7Amend the Employments Regulations in accordance with the following provisions...

8(1) Amend regulation 2 (interpretation) as follows.

9In regulation 6(4) (deduction and repayment of tax under appropriate...

10In regulation 23(1) (particulars to be given on the cessation...

11(1) Amend regulation 25(2)(b) (particulars to be given on the...

12(1) Amend regulation 26 (pension emoluments) as follows.

13In regulation 27(1)(b) (particulars to be given on the death...

14(1) Amend regulation 28 (employee for whom appropriate code not...

15(1) Amend regulation 43 (return by the employer at the...

16For regulation 44 (return by employers where deductions working sheet...

17(1) Amend regulation 46 as follows. (2) In paragraph (1)—...

18(1) Amend regulation 46AA (other additional emoluments—information to be provided...

19(1) Amend regulation 46A (return where a car is made...

20After regulation 46ZA insert— Use of electronic communications and electronic...

21In regulation 55(2)(aa) (inspection of employer’s records) after “provide to...

PART IVAMENDMENT OF THE INCENTIVE PAYMENTS REGULATIONS

22Amendment of the Incentive Payments Regulations

2001 No. 1081

INCOME TAX

The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001

Made19th March 2001

Laid before the House of Commons20th March 2001

Coming into force9th April 2001

The Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 203(2) and (10) of the Income and Corporation Taxes Act 19881, sections 132 and 133(2) of the Finance Act 19992, and section 143 of the Finance Act 20003 hereby make the following Regulations: