{
  "url": "https://openlegislation.uk/insurance-companies-and-cfcs-avoidance-of-double-charge-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/insurance-companies-and-cfcs-avoidance-of-double-charge-regulations-2012/introduction.json",
  "legislation": "uksi/2012/3044",
  "legislation_title": "The Insurance Companies and CFCs (Avoidance of Double Charge) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/insurance-companies-and-cfcs-avoidance-of-double-charge-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 6th December 2012\nLaid before the House of Commons 7th December 2012\nComing into force 31st December 2012\nThe Treasury make the following Regulations in exercise of the powers conferred by section 213A of the Taxation of Chargeable Gains Act 1992.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12, section 213A was inserted by paragraph 87 of Schedule 16 to the Finance Act 2012 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3044/introduction",
    "retrieved_at": "2026-10-29T01:11:14.461076+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."
}