The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001
These Regulations amend the Income Tax (Employments) Regulations 1993 (S.I. 1993/744) (“the Employments Regulations”), the Income Tax (Electronic Communications) Regulations 2000 (S.I. 2000/945) (“the Electronic Communications Regulations”) and the Income Tax (Electronic Communications) (Incentive Payments) Regulations 2001 (S.I. 2001/56) (“the Incentive Payments Regulations”).