{
  "legislation": {
    "id": "uksi/1967/149",
    "title": "The Capital Gains Tax Regulations 1967",
    "short_title": "Capital Gains Tax 1967",
    "citation": "S.I. 1967/149",
    "type": "uksi",
    "date": "1967-02-09",
    "revised": false,
    "unapplied_effects": 22,
    "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967",
    "json_url": "https://openlegislation.uk/capital-gains-tax-regulations-1967.json"
  },
  "direction": "made_to",
  "with": "uksi/1994/1813",
  "count": 7,
  "effects": [
    {
      "type": "revoked",
      "affected": {
        "id": "uksi/1967/149",
        "title": "The Capital Gains Tax Regulations 1967",
        "provisions": "reg. 10(3)",
        "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967"
      },
      "affecting": {
        "id": "uksi/1994/1813",
        "title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994",
        "provisions": "Sch. 1 para. 27 Sch. 2 Pt. 2",
        "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "1994-09-01"
    },
    {
      "type": "revoked",
      "affected": {
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        "title": "The Capital Gains Tax Regulations 1967",
        "provisions": "reg. 7",
        "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967"
      },
      "affecting": {
        "id": "uksi/1994/1813",
        "title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994",
        "provisions": "Sch. 1 para. 27 Sch. 2 Pt. 2",
        "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "1994-09-01"
    },
    {
      "type": "revoked",
      "affected": {
        "id": "uksi/1967/149",
        "title": "The Capital Gains Tax Regulations 1967",
        "provisions": "reg. 8(6)",
        "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967"
      },
      "affecting": {
        "id": "uksi/1994/1813",
        "title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994",
        "provisions": "Sch. 1 para. 27 Sch. 2 Pt. 2",
        "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "1994-09-01"
    },
    {
      "type": "revoked",
      "affected": {
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        "title": "The Capital Gains Tax Regulations 1967",
        "provisions": "reg. 10(1)",
        "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967"
      },
      "affecting": {
        "id": "uksi/1994/1813",
        "title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994",
        "provisions": "Sch. 1 para. 27 Sch. 2 Pt. 2",
        "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "1994-09-01"
    },
    {
      "type": "revoked",
      "affected": {
        "id": "uksi/1967/149",
        "title": "The Capital Gains Tax Regulations 1967",
        "provisions": "reg. 6",
        "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967"
      },
      "affecting": {
        "id": "uksi/1994/1813",
        "title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994",
        "provisions": "Sch. 1 para. 27 Sch. 2 Pt. 2",
        "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "1994-09-01"
    },
    {
      "type": "revoked",
      "affected": {
        "id": "uksi/1967/149",
        "title": "The Capital Gains Tax Regulations 1967",
        "provisions": "reg. 11(3)(4)",
        "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967"
      },
      "affecting": {
        "id": "uksi/1994/1813",
        "title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994",
        "provisions": "Sch. 1 para. 27 Sch. 2 Pt. 2",
        "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "1994-09-01"
    },
    {
      "type": "revoked",
      "affected": {
        "id": "uksi/1967/149",
        "title": "The Capital Gains Tax Regulations 1967",
        "provisions": "reg. 8(8)",
        "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967"
      },
      "affecting": {
        "id": "uksi/1994/1813",
        "title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994",
        "provisions": "Sch. 1 para. 27 Sch. 2 Pt. 2",
        "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "1994-09-01"
    }
  ],
  "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."
}