{
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  "json_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-regulations-2005.json",
  "id": "uksi/2005/185",
  "title": "The Controlled Foreign Companies (Excluded Countries) (Amendment) Regulations 2005",
  "short_title": "Controlled Foreign Companies (Excluded Countries) 2005",
  "long_title": "These Regulations amend the Controlled Foreign Companies (Excluded Countries) Regulations 1988 (S.I. 1998/3081 “the principal Regulations”). Section 748(1A) of the Income and Corporation Taxes Act 1988 (c. 1), in exercise of which these Regulations are made, authorises the making of retrospective provision.",
  "citation": "S.I. 2005/185",
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    "source_url": "https://www.legislation.gov.uk/uksi/2005/185",
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  "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."
}