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The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) (Amendment) Regulations 2009

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The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) (Amendment) Regulations 2009 List of acts
 Selected UK Acts and Regulations
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CONTENTS

Statutory Instruments

2009 No. 2050

Income Tax

The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) (Amendment) Regulations 2009

Made                                                                                21st July 2009

Laid before the House of Commons                                    23rd July 2009

Coming into force                                                     1st September 2009

 

The Commissioners for Her Majesty’s Revenue and Customs(1) make the following Regulations in exercise of the powers conferred upon them by section 132 of the Finance Act 1999(2).

Citation and commencement

1.  These Regulations may be cited as the Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) (Amendment) Regulations 2009 and shall come into force on 1st September 2009.

Amendment of the Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) Regulations 2003

2.—(1) The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) Regulations 2003(3) are amended as follows.

(2) In regulation 2 (delivering information electronically about distributions, dividends, interest payments and associated tax credits) in paragraph (1) after “234A(2)” insert “or (3)”.

 
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