{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-49",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-49.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/20/paragraph/49",
  "kind": "paragraph",
  "number": "49",
  "heading": null,
  "text": "(1) The CFC charge is charged in relation to accounting periods of CFCs beginning on or after 1 January 2013.\n(2) The first accounting period of a company which is a CFC at the beginning of 1 January 2013 begins at that time.\n(3) Sub-paragraph (2) is subject to paragraph 50 below.\n(4) This paragraph is to be read as if contained in Part 9A of TIOPA 2010.",
  "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/49",
    "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."
}