{
  "url": "https://openlegislation.uk/capital-gains-tax-regulations-1967/regulation-6",
  "json_url": "https://openlegislation.uk/capital-gains-tax-regulations-1967/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Representations in writing",
  "text": "The Commissioners hearing an appeal or a question in an appeal shall consider any representations in writing made to them by any party entitled to be present who is not present or represented at the hearing, other than the inspector and—\n(a) the appellant, if the hearing is before Commissioners ascertained under the rules in Schedule 3 to the Income Tax Management Act 1964, or by an election made by him; or\n(b) a third party, if the hearing is before Commissioners to whom the appeal has been transferred on his application under Regulation 8(6).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1994/1813",
      "affecting_title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1967/149/regulation/6",
    "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."
}