art 2 Exempt amount of capital gains for 2005-06
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 2005-06, is £8,500.
The Capital Gains Tax (Annual Exempt Amount) Order 2005 art 2
The Capital Gains Tax (Annual Exempt Amount) Order 2005 art 2
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