COMMENTED by
The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001 (Note)

The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001

STATUTORY INSTRUMENTS

2001 No. 1081

INCOME TAX

The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001

Made 19th March 2001

Laid before the House of Commons 20th March 2001

Coming into force 9th April 2001

The Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 203(2) and (10) of the Income and Corporation Taxes Act 1988[1], sections 132 and 133(2) of the Finance Act 1999[2], and section 143 of the Finance Act 2000[3] hereby make the following Regulations:

PART I

INTRODUCTION

Citation, commencement and interpretation

1. - (1) These Regulations may be cited as the Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001 and shall come into force on 9th April 2001.

(2) In these Regulations -

"the Electronic Communications Regulations" means the Income Tax (...

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