# The Controlled Foreign Companies (Excluded Countries) Regulations 1998, Introduction: Introductory text


INCOME TAX
Made 9th December 1998
Laid before the House of Commons 10th December 1998
Coming into force 31st December 1998
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, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1998/3081/introduction (the official version)
Page: https://openlegislation.uk/controlled-foreign-companies-excluded-countries-regulations-1998/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.