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

United Kingdom · regulation

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In force since 2026-04-01, 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.

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Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation, commencement and effect
  3. 2 Amendment of the Corporate Interest Restriction (Electronic Communications) Regulations 2022

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3 provisions

Title and introductory text

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.

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1 Citation, commencement and effect

(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.

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2 Amendment of the Corporate Interest Restriction (Electronic Communications) Regulations 2022

(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”.

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