{
  "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1990/introduction",
  "json_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1990/introduction.json",
  "legislation": "uksi/1990/681",
  "legislation_title": "The Capital Gains Tax (Annual Exempt Amount) Order 1990",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 20th March 1990\nThe Treasury, in pursuance of section 5(1C) of the Capital Gains Tax Act 1979 , hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 14; section 5(1A), (1B)and (1C) was inserted by section 80(2) of the Finance Act 1982 (c. 39)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/681/introduction",
    "retrieved_at": "2026-10-29T15:23:02.062447+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."
}