The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001 No. 1081

PART I INTRODUCTION

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001 and shall come into force on 9th April 2001.

(2) In these Regulations—

“the Electronic Communications Regulations” means the Income Tax (Electronic Communications) Regulations 2000(1);

“the Employments Regulations” means the Income Tax (Employments) Regulations 1993(2); and

“the Incentive Payments Regulations” means the Income Tax (Electronic Communications) (Incentive Payments) Regulations 2001(3).

(1)

S.I. 2000/945.

(2)

S.I. 1993/744 the relevant amending instrument is S.I. 1998/2484.

(3)

S.I. 2001/56.