# The Controlled Foreign Companies (Excluded Territories) Regulations 2012, Regulation 1: Citation, commencement and effect


(1) These Regulations may be cited as the Controlled Foreign Companies (Excluded Territories) Regulations 2012 and come into force on 1st January 2013.
(2) These Regulations have effect for accounting periods of CFCs beginning on or after 1st January 2013.

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Source: https://www.legislation.gov.uk/uksi/2012/3024/regulation/1 (the official version)
Page: https://openlegislation.uk/controlled-foreign-companies-excluded-territories-regulations-2012/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.