Section 1Citation
This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 2013.
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Statutory Instrument
The Capital Gains Tax (Annual Exempt Amount) Order 2013
Section 2Exempt amount of capital gains for 2013-14
The amount which is, by virtue of section 3 of the Taxation of Chargeable Gains Act 1992, the exempt amount for the tax year 2013-14 (unless Parliament otherwise determines) is £10,900.
2 sections
Cite this legislation
The Capital Gains Tax (Annual Exempt Amount) Order 2013 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2013-662
Contains public sector information licensed under the Open Government Licence v3.0.
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