{
  "url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-no-2-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-no-2-regulations-2002/introduction.json",
  "legislation": "uksi/2002/2406",
  "legislation_title": "The Controlled Foreign Companies (Excluded Countries) (Amendment No. 2) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-no-2-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 19th September 2002\nLaid before the House of Commons 20th September 2002\nComing into force 11th October 2002\nThe Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 748(1)(e) and (1A) 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. Subsection (1)(e) was substituted, and subsection (1A) inserted, by paragraph 3 of Schedule 17 to the Finance Act 1998 (c. 36)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2406/introduction",
    "retrieved_at": "2026-10-29T06:48:58.829632+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."
}