---
title: "The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023"
id: 9e70073f-dc69-416a-9944-5a8619b5b886
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2023/221
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/9e70073f-dc69-416a-9944-5a8619b5b886
text: not held
---

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