{
  "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967/regulation-17",
  "json_url": "https://openlegislation.uk/capital-gains-tax-regulations-1967/regulation-17.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/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Proceedings in Northern Ireland",
  "text": "Section 14(1) of the Income Tax Management Act 1964 (meaning of “General Commissioners”in relation to proceedings in Northern Ireland) shall apply to these Regulations as it applies to Part III of the Finance Act 1965.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1967/149/regulation/17",
    "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."
}