http://www.legislation.gov.uk/uksi/1967/149/signature/made
The Capital Gains Tax Regulations 1967
Westlaw
King's Printer of Acts of Parliament
2011-04-05
TAXES
These Regulations make certain provisions in relation to capital gains tax appeals which are not covered by the general statutory provisions on appeals. In particular, they lay down procedures under which a question of market value or apportionment which affects the liability of two or more persons (for example, a donor and donee, or vendor and purchaser in a transaction not at arm's length) can be settled.
The Capital Gains Tax Regulations 1967
reg. 2(1)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 2
para. 2(2)
art. 1(2)
The Capital Gains Tax Regulations 1967
reg. 8(2)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 2
para. 3(2)
art. 1(2)
The Capital Gains Tax Regulations 1967
reg. 8(3)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 2
para. 3(3)
art. 1(2)
The Capital Gains Tax Regulations 1967
reg. 8(4)
(5)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 2
para. 3(4)
art. 1(2)
The Capital Gains Tax Regulations 1967
reg. 9(1)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 2
para. 4(2)
art. 1(2)
The Capital Gains Tax Regulations 1967
reg. 9(2)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 2
para. 4(3)
art. 1(2)
The Capital Gains Tax Regulations 1967
reg. 9(3)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 2
para. 4(4)
art. 1(2)
The Capital Gains Tax Regulations 1967
reg. 9(4)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 2
para. 4(5)
art. 1(2)
The Capital Gains Tax Regulations 1967
reg. 9(5)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 2
para. 4(6)
art. 1(2)
The Capital Gains Tax Regulations 1967
reg. 9(6)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 2
para. 4(7)
art. 1(2)
The Capital Gains Tax Regulations 1967
reg. 12(1)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 2
para. 5(2)(a)
art. 1(2)
The Capital Gains Tax Regulations 1967
reg. 12(1)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 2
para. 5(2)(b)
art. 1(2)
The Capital Gains Tax Regulations 1967
reg. 12(2)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 2
para. 5(3)
art. 1(2)
The Capital Gains Tax Regulations 1967
reg. 17
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 2
para. 6
art. 1(2)
The Capital Gains Tax Regulations 1967
reg. 15(b)
The Capital Gains Tax (Amendment) Regulations 2013
reg. 2(2)
reg. 1
The Capital Gains Tax Regulations 1967
regs 6
7
8(6)
8(8)
10(1)
10(3)
11(3)
(4)
The General and Special Commissioners (Amendment of Enactments) Regulations 1994
reg.2
Sch.1
para 27
Sch.2
Pt II
By Order of the Commissioners of Inland Revenue.
E.S. McNairnSecretary