- 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This is the original version (as it was originally made).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 and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) Regulations 2003 and shall come into force on 1st January 2004.
(2) In these Regulations references to the delivery of a document include that document being made available to a person in circumstances where—
(a)the sender and that person have agreed to his having access to the document on a website,
(b)the document is a document to which the agreement relates; and
(c)the person is notified in a manner for the time being agreed for the purpose between him and the sender of—
(i)the placing of the document on the website;
(ii)the address of the website; and
(iii)the place on the website at which, and the manner in which, the document may be accessed.
Here “document” means anything authorised to be delivered by means of electronic communications under these Regulations.
(3) In these Regulations—
“electronic communications” has the meaning given by section 132(10) of the Finance Act 1999;
“the sender” means—
in relation to a statement to which regulation 2 applies, the company making the qualifying distribution, or a person acting on its behalf;
in relation to a statement to which regulation 3 applies, the person under the duty to furnish the certificate, or another person acting on his behalf; and
in relation to statement, notice, certificate or voucher to which regulation 4 applies, the person required or authorised, under the relevant provision mentioned in paragraph (2) of that regulation, to deliver that statement, notice, certificate or voucher, or another person acting on his behalf; and
“the Taxes Act” means the Income and Corporation Taxes Act 1988.
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: