# The Capital Gains Tax (Annual Exempt Amount) Order 2005, Article 2: Exempt amount of capital gains for 2005-06


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 2005-06, is £8,500.

---
Source: https://www.legislation.gov.uk/uksi/2005/721/article/2 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2005/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.