{
  "url": "https://openlegislation.uk/controlled-foreign-companies-designer-rate-tax-provisions-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/controlled-foreign-companies-designer-rate-tax-provisions-regulations-2000/introduction.json",
  "legislation": "uksi/2000/3158",
  "legislation_title": "The Controlled Foreign Companies (Designer Rate Tax Provisions) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/controlled-foreign-companies-designer-rate-tax-provisions-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 29th November 2000\nLaid before the House of Commons 29th November 2000\nComing into force 20th December 2000\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 750A(2) to (4) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 750A was inserted by paragraph 3 of Schedule 31 to the Finance Act 2000 (c. 17)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/3158/introduction",
    "retrieved_at": "2026-10-29T08:10:00.897676+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}