{
  "url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-regulations-2002/introduction.json",
  "legislation": "uksi/2002/1963",
  "legislation_title": "The Controlled Foreign Companies (Excluded Countries) (Amendment) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 24th July 2002\nLaid before the House of Commons 25th July 2002\nComing into force 1st 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. Section 748 was relevantly amended 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/2002/1963/introduction",
    "retrieved_at": "2026-10-29T06:51:45.300964+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."
}