{
  "url": "https://openlegislation.uk/controlled-foreign-companies-excluded-territories-regulations-2012/schedule/part-2",
  "json_url": "https://openlegislation.uk/controlled-foreign-companies-excluded-territories-regulations-2012/schedule/part-2.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": "schedule/part/2",
  "kind": "part",
  "number": "2",
  "heading": "Specified further requirement",
  "text": "If at any time during the accounting period the CFC carries on insurance business in relation to which the CFC is regulated in any territory, none of that business is carried on in Luxembourg at that time.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3024/schedule/part/2",
    "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."
}