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  "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967",
  "json_url": "https://openlegislation.uk/capital-gains-tax-regulations-1967.json",
  "id": "uksi/1967/149",
  "title": "The Capital Gains Tax Regulations 1967",
  "short_title": "Capital Gains Tax 1967",
  "long_title": "These Regulations make certain provisions in relation to capital gains tax appeals which are not covered by the general statutory provisions on appeals. In particular, they lay down procedures under which a question of market value or apportionment which affects the liability of two or more persons (for example, a donor and donee, or vendor and purchaser in a transaction not at arm's length) can be settled.",
  "citation": "S.I. 1967/149",
  "type": "uksi",
  "year": "1967",
  "number": "149",
  "version": "current",
  "date": "1967-02-09",
  "revised": false,
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  "unapplied_effects": 22,
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      "heading": "Introductory text",
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    },
    {
      "path": "regulation/10",
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      "heading": "Reference of questions of value to other tribunals",
      "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967/regulation-10",
      "extent": null,
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      "path": "regulation/11",
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      "heading": "Persons affected by a determination or agreement in writing",
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    },
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    },
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967/note",
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    }
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}