# The Controlled Foreign Companies (Excluded Countries) (Amendment) Regulations 2005, Introduction: Introductory text


INCOME TAX
Made 1st February 2005
Laid before the House of Commons 2nd February 2005
Coming into force 31st March 2005
The 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:

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Source: https://www.legislation.gov.uk/uksi/2005/185/introduction (the official version)
Page: https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-regulations-2005/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.