{
  "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",
  "json_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992.json",
  "id": "ukpga/1979/14",
  "title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
  "short_title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
  "long_title": "An Act to consolidate Part III of the Finance Act 1965 with related provisions in that Act and subsequent Acts.",
  "citation": "1979 c. 14",
  "type": "ukpga",
  "year": "1979",
  "number": "14",
  "version": "current",
  "date": "1979-03-22",
  "revised": true,
  "valid_from": "1992-04-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/introduction",
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      "status": null,
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      "path": "part/I/crossheading/capital-gains-tax",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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