The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) (Amendment) Regulations 2009
These Regulations amend the Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) Regulations 2003 (S.I. 2003/3143) which authorise the electronic delivery of certain documents, required or permitted to be given under the Income and Corporation Taxes Act 1988 and regulations made under it.