🔆 📖 ➕ 👤

Statutory Instruments

2023 No. 221

Taxes

The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023

Made

27th February 2023

Laid before the House of Commons

28th February 2023

Coming into force

6th April 2023

The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by section 132 of the Finance Act 1999( 1 ), and now exercisable by them( 2 ), make the following regulations.

Citation and Commencement

1. These Regulations may be cited as the Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023 and come into force on 6th April 2023.

Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

2. In regulation 2(1)(a) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003( 3 )—

(a) in paragraph (i) after “28C,” insert “28H, 28I, 28J, 30A( 4 ),” ;

(b) in paragraph (vii) after “paragraph”, in the first place it occurs, insert “4( 5 ),” .

Jim Harra

Justin Holliday

Two of the Commissioners for His Majesty’s Revenue and Customs

27th February 2023

( 1 )

1999 c. 16 . The definition of “electronic communications” in section 132(10) was amended by paragraph 156 of Schedule 17 to the Communications Act 2003 (c. 21) .

( 2 )

The functions of the Commissioners of Inland Revenue and the Commissioners of Customs and Excise were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(1) and (2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) .

( 3 )

S.I. 2003/282 , amended by S.I. 2014/489 ; there are other amending instruments but none are relevant.

( 4 )

Regulation 2(1)(a)(i) of S.I. 2003/282 refers to sections of the Taxes Management Act 1970 (c. 9) . Sections 28H, 28I and 28J were inserted by paragraph 3 of Schedule 23 to the Finance Act 2016 (c. 24) . Sections 28H and 28I were amended respectively by paragraphs 18 and 19 of Schedule 14 to the Finance (No. 2) Act 2017 (c. 32) , but these amendments are not yet in force. Section 30A was inserted by paragraph 5 of Schedule 19 to the Finance Act 1994 (c. 9) and amended by paragraph 370 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5) .

( 5 )

Regulation 2(1)(a)(vii) of S.I. 2003/282 refers, so far as is relevant, to paragraphs of Schedule 55 to the Finance Act 2009 (c. 10) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023 (2023/221)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.