Section 1Citation
This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 2012.
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Statutory Instrument
The Capital Gains Tax (Annual Exempt Amount) Order 2012
Section 2Exempt amount of capital gains for 2012-13
The amount which, by virtue of section 3(2) of the Taxation of Chargeable Gains Act 1992, is, unless Parliament otherwise determines, the exempt amount for the year of assessment 2012-13 is £11,200.
2 sections
Cite this legislation
The Capital Gains Tax (Annual Exempt Amount) Order 2012 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2012-881
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