{
  "url": "https://openlegislation.uk/controlled-foreign-companies-excluded-banking-business-profits-regulations-2012/regulation-1",
  "json_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-banking-business-profits-regulations-2012/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Controlled Foreign Companies (Excluded Banking Business Profits) Regulations 2012.\n(2) These Regulations come into force on 1st January 2013 and have effect for accounting periods of CFCs beginning on or after 1st January 2013.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 1 in force at 1.1.2013, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3041/regulation/1",
    "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."
}