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Statutory Instrument

The Capital Gains Tax (Annual Exempt Amount) Order 2011

Citation
S.I. 2011/899
As at
Sections
2
Section 1Citation

This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 2011.

Section 2Exempt amount of capital gains for 2011-12

The amount which, by virtue of section 3 of the Taxation of Chargeable Gains Act 1992, is, unless Parliament otherwise determines, the exempt amount for the tax year 2011-12 is £10,600.

2 sections

Cite this legislation

The Capital Gains Tax (Annual Exempt Amount) Order 2011 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2011-899

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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