http://www.legislation.gov.uk/id/uksi/2001/56

Citation, commencement and effect1.

(1)

These Regulations may be cited as the Income Tax (Electronic Communications) (Incentive Payments) Regulations 2001 and shall come into force on 1st February 2001.

(2)

Nothing in these Regulations affects the operation of the Electronic Lodgement of Tax Returns Order 19972 or the Income Tax (Electronic Communications) Regulations 20003.