Section 1Citation
This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 2020.
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Statutory Instrument
The Capital Gains Tax (Annual Exempt Amount) Order 2020
Section 2Exempt amount of capital gains for 2020-21
The amount which is, by virtue of section 1K(2) and 1L(1) of the Taxation of Chargeable Gains Act 1992, the annual exempt amount for the tax year 2020-21 is £12,300.
2 sections
Cite this legislation
The Capital Gains Tax (Annual Exempt Amount) Order 2020 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2020-333
Contains public sector information licensed under the Open Government Licence v3.0.
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