{
  "url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-regulations-1998/introduction",
  "json_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-regulations-1998/introduction.json",
  "legislation": "uksi/1998/3081",
  "legislation_title": "The Controlled Foreign Companies (Excluded Countries) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-countries-regulations-1998",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th December 1998\nLaid before the House of Commons 10th December 1998\nComing into force 31st December 1998\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, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 748 was 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/1998/3081/introduction",
    "retrieved_at": "2026-10-29T11:13:33.720486+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."
}