{
  "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2005/introduction",
  "json_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2005/introduction.json",
  "legislation": "uksi/2005/721",
  "legislation_title": "The Capital Gains Tax (Annual Exempt Amount) Order 2005",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 16th March 2005\nThe Treasury, in exercise of the powers conferred upon them by section 3(4) of the Taxation of Chargeable Gains Act 1992 make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 (c. 12); section 3 was amended by section 83 of the Finance Act 1993 (c. 34), paragraph 3 of Schedule 21 to the Finance Act 1988 (c. 36), paragraph 3 of Schedule 28 and Part 3(7) of Schedule 43 to the Finance Act 2003 (c. 14). The annual exempt amount was last increased by S.I. 2004/774."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/721/introduction",
    "retrieved_at": "2026-10-29T05:03:40.889740+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."
}