art 2
The amount specified, which by virtue of section 3 of the Taxation of Chargeable Gains Act 1992 is, unless Parliament otherwise determines, the exempt amount for the year 2002-03, is £7,700.
The Capital Gains Tax (Annual Exempt Amount) Order 2002 art 2
The amount specified, which by virtue of section 3 of the Taxation of Chargeable Gains Act 1992 is, unless Parliament otherwise determines, the exempt amount for the year 2002-03, is £7,700.
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