{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-47",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-47.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/20/paragraph/47",
  "kind": "paragraph",
  "number": "47",
  "heading": null,
  "text": "(1) Regulation 8A is amended as follows.\n(2) In paragraph (1)—\n(a) in sub-paragraph (a) for “controlled foreign company” substitute “ CFC (within the meaning of Part 9A of the Taxation (International and Other Provisions) Act 2010) ”, and\n(b) in sub-paragraph (b) for “controlled foreign company” substitute “ CFC ”.\n(3) In paragraph (4)—\n(a) for “controlled foreign company's” substitute “CFC's”, and\n(b) for “the company” substitute “ the CFC ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/47",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}