2001 No. 1081

INCOME TAX

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

Made

Laid before the House of Commons

Coming into force

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: