United Kingdom · regulation
Ask the law about thisMore laws of United KingdomFor machines: Markdown
In force since 2025-03-11, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
sha256 41c58b13b1412dfff546393dd01c478aae1f0d32d0d68acce52d73d077233b4c
No one has proposed a change to this act yet.
2025 No. 172 TAXES The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025 Made 14th February 2025 Laid before the House of Commons 18th February 2025 Coming into force 11th March 2025 The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 132 of the Finance Act 1999, and now exercisable by them, and section 135 of the Finance Act 2002.
Propose a changeThese Regulations may be cited as the Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025 and come into force on 11th March 2025.
Propose a changeThe Income and Corporation Taxes (Electronic Communications) Regulations 2003 are amended as follows.
Propose a changeIn regulation 1 (citation, commencement and interpretation), omit paragraph (2B).
Propose a changeIn regulation 2 (scope of these Regulations), in paragraph (1)(a)— (a) after paragraph (x), omit “or”; (b) after paragraph (xi), for “; and” substitute “, or (xii) paragraph 6, 8 or 16 of Schedule 24, or paragraph 12 or 13 of Schedule 25, or paragraph 7, 9, 16 or 17 of Schedule 26, to the Finance Act 2021, except in relation to value added tax; .
Propose a changeIn regulation 3 (use of electronic communications)— (a) after paragraph (7), insert— (7A) Paragraph (7B) applies where— (a) a person other than the Board uses electronic communications to deliver information to the Board, in a case falling within paragraph (2) or (2A) (“the relevant paragraph”), and (b) one or more of the conditions mentioned in the relevant paragraph is not satisfied. (7B) The conditions mentioned in the relevant paragraph are nevertheless to be treated as satisfied— (a) if the Board is satisfied that the situation mentioned in paragraph (7A)(b) is not so significant as to undermine the purpose of the relevant paragraph, namely the delivery by approved electronic means of information of the type with which the relevant paragraph is concerned, or (b) if the person had to make the delivery by a certain time and the Board is satisfied that the situation mentioned in paragraph (7A)(b) is the result of the person’s reasonable attempt to make the delivery by that time or within any extra time allowed for the delivery. (7C) In paragraph (7B)(b), “extra time” allowed for a delivery means any time, beyond that normally allowed for the delivery, in which the person making the delivery is allowed to do so— (a) by the Board or an officer of the Board, where they have power to allow such time, or (b) otherwise, by or under any enactment, and includes any time at which the person is treated, for the purposes of any enactment and by reason of having an excuse (however described) for not having made the delivery, as not having failed to make the delivery or as not being liable to the consequences of such a failure. ; (b) omit paragraphs (8) and (9).
Propose a changeIn regulation 5 (effect of delivering information by means of electronic communications), in paragraph (1), for the words after “satisfied”, where it first appears, substitute “or, in the case of the conditions mentioned in regulation 3(2) or (2A), are treated under regulation 3(7B) as being satisfied.”.
Propose a change