{
  "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967/regulation-16",
  "json_url": "https://openlegislation.uk/capital-gains-tax-regulations-1967/regulation-16.json",
  "legislation": "uksi/1967/149",
  "legislation_title": "The Capital Gains Tax Regulations 1967",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-regulations-1967",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Notification of third parties",
  "text": "Where it appears to the inspector that a person is entitled to apply to be joined as a third party in an appeal the inspector may, and at that person's request shall, notify him of the appeal and disclose to him (so far as relevant to his interest in that appeal) the market value of any asset or the apportionment of any amount or value used in making the assessment or decision from which the appeal is brought.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1967/149/regulation/16",
    "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."
}