http://www.legislation.gov.uk/uksi/2023/221/signature/madeThe Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023enKing's Printer of Acts of Parliament2023-02-28TAXESThese Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (“the 2003 Regulations”).Jim HarraJustin HollidayTwo of the Commissioners for His Majesty’s Revenue and Customs27th February 2023