# The Controlled Foreign Companies (Excluded Territories) Regulations 2012, Introduction: Introductory text


Corporation Tax
Made 3rd December 2012
Laid before the House of Commons 5th December 2012
Coming into force 1st January 2013
The 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.

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Source: https://www.legislation.gov.uk/uksi/2012/3024/introduction (the official version)
Page: https://openlegislation.uk/controlled-foreign-companies-excluded-territories-regulations-2012/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.