{
  "url": "https://openlegislation.uk/controlled-foreign-companies-excluded-banking-business-profits-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-banking-business-profits-regulations-2012/introduction.json",
  "legislation": "uksi/2012/3041",
  "legislation_title": "The Controlled Foreign Companies (Excluded Banking Business Profits) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-banking-business-profits-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 5th December 2012\nLaid before the House of Commons 7th December 2012\nComing into force 1st January 2013\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 371FD of the Taxation (International and Other Provisions) Act 2010.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 8. Section 371FD was inserted by paragraph 1 of Schedule 20 to the Finance Act 2012 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3041/introduction",
    "retrieved_at": "2026-10-29T01:11:16.515112+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."
}