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Introductory text

Original text. Later amendments are not shown.

CAPITAL GAINS TAX

Made 22nd March 2006

The Treasury, in discharge of the duty imposed upon them by section 3(4) of the Taxation of Chargeable Gains Act 1992f1, make the following Order:

Annotations

Footnotes

f1

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 1998 (c. 36) and paragraph 3 of Schedule 28 to the Finance Act 2003 (c. 14). The annual exempt amount was last increased by S.I. 2005/721.