---
title: "The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026"
id: 3369c648-fa1d-44af-89c6-ac3d1e3e73a7
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/352
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/3369c648-fa1d-44af-89c6-ac3d1e3e73a7
language: en
in_force_from: 2026-04-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/352/data.xml
read_on: 2026-11-10
sha256: 19e1da8fc9933d55551be6d98d447d8f213d77e23c2df3e951f17a9e6af1d040
provisions: 3
---

# The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 352
CORPORATION TAX
The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026
Made
25th March 2026
Laid before the House of Commons
26th March 2026
Coming into force
1st April 2026
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 135(1), (2)(a) and (e), (3)(a) and 136 of the Finance Act 2002 and now exercisable by them and paragraph 3 of Schedule 7A to the Taxation (International and Other Provisions) Act 2010.

## 1 Citation, commencement and effect {#regulation-1}

(1) These Regulations may be cited as the Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026 and come into force on 1st April 2026.
(2) These Regulations have effect for periods of account ending on or after 31st March 2026.

## 2 Amendment of the Corporate Interest Restriction (Electronic Communications) Regulations 2022 {#regulation-2}

(1) The Corporate Interest Restriction (Electronic Communications) Regulations 2022 are amended as follows.
(2) In regulation 2 (requirement to submit information using electronic communications)—
(a) in paragraph (1)—
(i) omit sub-paragraphs (a) and (b);
(ii) in sub-paragraph (c), for “that Schedule” substitute “Schedule 7A to the Taxation (International and Other Provisions) Act 2010”;
(b) omit paragraph (3).
(3) In regulation 3 (proof of delivery of information)—
(a) in paragraph (1), omit “notice or”;
(b) in paragraph (2), omit “notice or”.