{
  "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1988",
  "json_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1988.json",
  "id": "uksi/1988/506",
  "title": "The Capital Gains Tax (Annual Exempt Amount) Order 1988",
  "short_title": "Capital Gains Tax (Annual Exempt Amount) 1988",
  "long_title": "This Order specifies £6,900 as the amount which, under section 5 of the Capital Gains Tax Act 1979 (“section 5”) (as amended by section 77 of the Finance Act 1980 (c. 48) and section 80 of the Finance Act 1982), is the exempt amount for the year 1988—89 unless Parliament otherwise determines. The amount of £6,900 is the amount for 1987—88 increased by the amount of the percentage increase (3.7%) in the retail prices index for December 1987 over that for December 1986. The amount has been rounded up to the nearest £100 in accordance with section 5(1B).",
  "citation": "S.I. 1988/506",
  "type": "uksi",
  "year": "1988",
  "number": "506",
  "version": "current",
  "date": "1988-03-15",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1988/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1988/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "number": "2",
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      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1988/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1988/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1988/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
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      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-11-22",
      "size": 122565,
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1988/pdf/uksi_19880506_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1988/506/pdfs/uksi_19880506_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1979/14",
      "title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
      "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1988/changes.json",
  "changes_made_by": 0,
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  "instruments_made_under_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1988/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/506",
    "retrieved_at": "2026-10-29T16:09:34.549814+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}