
1 
These Regulations may be cited as the Controlled Foreign Companies (Excluded Countries) (Amendment No. 2) Regulations 2002, shall come into effect on 11 October 2002 and shall have effect as respects accounting periods beginning on or after that date.
2 
In Part 2 of Schedule 2 to the Controlled Foreign Companies (Excluded Countries) Regulations 1998 (specified territories with qualifications) omit the entry in respect of Ireland.
Tim Flesher
Ann Chant
Two of the Commissioners of Inland Revenue
19th September 2002