APPENDIX 1
Memorandum by Inland Revenue
Income Tax (Electronic Communications) (Incentive
Payments)
Regulations 2001 (S.I. 2001/56)
1. In a letter dated 30 January from the Commons
Clerk to the Select Committee a memorandum is requested on the
following point:
"Is regulation 4(1) intended to impose an
obligation on the Board to make the payment there specified, as
is implied by the explanatory note? (Contrast regulations 3(1)
and 5(1)).".
2. Regulation 4(1) is intended to impose an obligation
on the Board to make the payment there specified, as implied by
the explanatory note. As in regulations 3(1) and 5(1), the word
"shall" should have been used instead of the word "may".
3. It is intended to make the necessary correction
to regulation 4(1) in the next statutory instrument to be made
by the Board dealing with the use of electronic communications,
which is expected to be made in March of this year.
5 February 2001
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