Citation and commencement
This section has no associated Explanatory Memorandum
1. These Regulations may be cited as the Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 and come into force on 27th March 2014.
1. These Regulations may be cited as the Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 and come into force on 27th March 2014.