The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023
These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (“the 2003 Regulations”). These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (“the 2003 Regulations”). The Income and Corporation Taxes (Electronic…