{
  "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967/introduction",
  "json_url": "https://openlegislation.uk/capital-gains-tax-regulations-1967/introduction.json",
  "legislation": "uksi/1967/149",
  "legislation_title": "The Capital Gains Tax Regulations 1967",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-regulations-1967",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 9th February 1967\nLaid before the House of Commons 15th February 1967\nComing into Operation 16th February 1967\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 2 of Schedule 10 to the Finance Act 1965 and after consultation with the Council on Tribunals in so far as is required by section 8 of the Tribunals and Inquiries Act 1958 (as amended by section 3 of the Tribunals and Inquiries Act 1966), hereby make the following Regulations:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1967/149/introduction",
    "retrieved_at": "2026-10-29T23:39:25.587994+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."
}