{
  "url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-no-2-regulations-2002/note",
  "json_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-no-2-regulations-2002/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Controlled Foreign Companies (Excluded Countries) Regulations 1998 (S.I. 1998/3081: “the 1998 Regulations”).\nRegulation 1 provides for the citation, commencement and effect of these Regulations.\nRegulation 2 amends Part 2 of Schedule 2 to the 1998 Regulations by omitting the entry in respect of Ireland in that Part. The effect of the amendment is that section 748(1)(e) of the Income and Corporation Taxes Act 1988 (c. 1) will not apply to a controlled foreign company resident in the Republic of Ireland.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2406/note",
    "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."
}