{
  "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2000",
  "json_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2000.json",
  "id": "uksi/2000/808",
  "title": "The Capital Gains Tax (Annual Exempt Amount) Order 2000",
  "short_title": "Capital Gains Tax (Annual Exempt Amount) 2000",
  "long_title": "This Order specifies £7,200 as the amount which, under section 3 of the Taxation of Chargeable Gains Act 1992 (“the 1992 Act”), is the exempt amount for the year 2000–01 unless Parliament otherwise determines. Section 3(1) of the 1992 Act provides that an individual’s capital gains for a year of assessment are chargeable to capital gains tax only to the extent that they exceed the exempt amount.",
  "citation": "S.I. 2000/808",
  "type": "uksi",
  "year": "2000",
  "number": "808",
  "version": "current",
  "date": "2000-03-21",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2000/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2000/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2000/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2000/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-18",
      "size": null,
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2000/pdf/uksi_20000808_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2000/808/pdfs/uksi_20000808_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/12",
      "title": "Taxation of Chargeable Gains Act 1992",
      "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2000/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2000/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2000/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/808",
    "retrieved_at": "2026-10-29T09:17:00.423651+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."
}