{
  "url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-no-2-regulations-2002/regulation-1",
  "json_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-no-2-regulations-2002/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "These Regulations may be cited as the Controlled Foreign Companies (Excluded Countries) (Amendment No. 2) Regulations 2002, shall come into effect on 11 October 2002 and shall have effect as respects accounting periods beginning on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2406/regulation/1",
    "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."
}