{
  "url": "https://openlegislation.uk/controlled-foreign-companies-excluded-territories-regulations-2012/regulation-5",
  "json_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-territories-regulations-2012/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Further requirement to be met for excluded territories exemption to apply",
  "text": "For the purposes of Chapter 11 of Part 9A of TIOPA 2010, Part 2 of the Schedule specifies a further requirement which must be met in order for the excluded territories exemption to apply for a CFC’s accounting period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3024/regulation/5",
    "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."
}