{
  "url": "https://openlegislation.uk/controlled-foreign-companies-excluded-territories-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-territories-regulations-2012/introduction.json",
  "legislation": "uksi/2012/3024",
  "legislation_title": "The Controlled Foreign Companies (Excluded Territories) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-territories-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 3rd December 2012\nLaid before the House of Commons 5th December 2012\nComing into force 1st January 2013\nThe Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 371KB(2) and (3) of the Taxation (International and Other Provisions) Act 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 8. As inserted by paragraph 1of Schedule 20 to the Finance Act 2012 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3024/introduction",
    "retrieved_at": "2026-10-29T01:11:28.492286+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."
}