{
  "url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-regulations-2005/regulation-6",
  "json_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-amendment-regulations-2005/regulation-6.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": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Transitional provision",
  "text": "Where an accounting period of a company resident outside the United Kingdom—\n(a) would, without amendment, have ended on or after 2nd December 2004; but\n(b) is amended on or after that date so as end before that date\nan accounting period of the company shall, for the purposes of Controlled Foreign Companies (Excluded Countries) Regulations 1998, be treated as having ended on that date..",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/185/regulation/6",
    "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."
}