{
  "url": "https://openlegislation.uk/capital-gains-tax-amendment-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/capital-gains-tax-amendment-regulations-2013/introduction.json",
  "legislation": "uksi/2013/557",
  "legislation_title": "The Capital Gains Tax (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-amendment-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Capital Gains Tax\nMade 11th March 2013\nLaid before the House of Commons 13th March 2013\nComing into force 6th April 2013\nThe Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 57 of the Taxes Management Act 1970.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9; section 57 has been relevantly amended by Part III of Schedule 14 to the Finance Act 1971 (c. 68), Schedule 8 to the Capital Gains Tax Act 1979 (c. 14) and paragraph 2(1) and (2) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c.12). In addition, Article 3 and paragraph 37 of Schedule 1 of S.I. 2009/56 amended section 57 so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/557/introduction",
    "retrieved_at": "2026-10-29T01:01:28.440498+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."
}