# The Capital Gains Tax (Annual Exempt Amount) Order 1991, 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 1991-92, is £5,500.

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Source: https://www.legislation.gov.uk/uksi/1991/736/article/2 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1991/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.