
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, and now exercisable by them, 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—
(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