
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.
2 
In regulation 2(1)(a) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003—
(a) in paragraph (i) after “28C,” insert “28H, 28I, 28J, 30A,”;
(b) in paragraph (vii) after “paragraph”, in the first place it occurs, insert “4,”.
Jim Harra
Justin Holliday
Two of the Commissioners for His Majesty’s Revenue and Customs
27th February 2023