{
  "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967/regulation-4",
  "json_url": "https://openlegislation.uk/capital-gains-tax-regulations-1967/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Choice of appeal Commissioners",
  "text": "An appeal against an assessment to capital gains tax shall be to the General Commissioners unless the appellant elects (in accordance with section 12(2) of the Income Tax Management Act 1964) to bring the appeal before the Special Commissioners instead of the General Commissioners.",
  "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/4",
    "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."
}