{
  "url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-no-2-regulations-2005/regulation-1",
  "json_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-no-2-regulations-2005/regulation-1.json",
  "legislation": "uksi/2005/186",
  "legislation_title": "The Controlled Foreign Companies (Excluded Countries) (Amendment No. 2) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-no-2-regulations-2005",
  "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 2005, shall come into force on 31st March 2005, and have effect in relation to accounting periods of companies resident outside the United Kingdom 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/2005/186/regulation/1",
    "retrieved_at": "2026-10-29T05:11:00.854372+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."
}