{
  "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1991/introduction",
  "json_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1991/introduction.json",
  "legislation": "uksi/1991/736",
  "legislation_title": "The Capital Gains Tax (Annual Exempt Amount) Order 1991",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 19th March 1991\nThe Treasury, in pursuance of section 5(IC) 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(1) was amended by section 77(2) of the Finance Act 1980 (c. 48) and by section 80(1)(a) of the Finance Act 1982 (c. 39); section 5(1A), (1B) and (1C) was inserted by section 80(2) of the Finance Act 1982."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/736/introduction",
    "retrieved_at": "2026-10-29T14:47:33.222023+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."
}