# The Capital Gains Tax (Annual Exempt Amount) Order 1990, Article 2


The amount specified, which by virtue of section 5 of the Capital Gains Tax Act 1979 is, unless Parliament otherwise determines, the exempt amount for the year 1990-91, is £5,400.

---
Source: https://www.legislation.gov.uk/uksi/1990/681/article/2 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1990/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.