{
  "url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-regulations-2005/introduction.json",
  "legislation": "uksi/2005/185",
  "legislation_title": "The Controlled Foreign Companies (Excluded Countries) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 1st February 2005\nLaid before the House of Commons 2nd February 2005\nComing into force 31st March 2005\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 748(1)(e) and (1A) of the Income and Corporation Taxes Act 1988, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 748 was amended, and subsection (1A) inserted, 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/2005/185/introduction",
    "retrieved_at": "2026-10-29T05:11:01.723553+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."
}