# The Capital Gains Tax (Annual Exempt Amount) Order 1995, Article 2


The amount specified, which by virtue of section 3 of the Taxation of Chargeable Gains Act 1992 is, unless Parliament otherwise determines, the exempt amount for the year 1996 – 97, is £6,300.

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Source: https://www.legislation.gov.uk/uksi/1995/3033/article/2 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-1995/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.