art 2 Exempt amount of capital gains for 2011-12
The amount which, by virtue of section 3 of the Taxation of Chargeable Gains Act 1992, is, unless Parliament otherwise determines, the exempt amount for the tax year 2011-12 is £10,600.
The Capital Gains Tax (Annual Exempt Amount) Order 2011 art 2
The Capital Gains Tax (Annual Exempt Amount) Order 2011 art 2
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