{
  "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967/regulation-3",
  "json_url": "https://openlegislation.uk/capital-gains-tax-regulations-1967/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Notices of appeals against assessments",
  "text": "An appeal against an assessment to capital gains tax shall be brought by giving notice in writing to the inspector within thirty days after the date of the notice of assessment or the coming into operation of these Regulations, whichever is the later.",
  "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/3",
    "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."
}