{
  "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2008",
  "json_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2008.json",
  "id": "uksi/2008/708",
  "title": "The Capital Gains Tax (Annual Exempt Amount) Order 2008",
  "short_title": "Capital Gains Tax (Annual Exempt Amount) 2008",
  "long_title": "This Order specifies £9,600 as the exempt amount for the year 2008–09, by virtue of section 3 of the Taxation of Chargeable Gains Act 1992 (c.12) (“TCGA 1992”), unless Parliament otherwise determines. Section 3(1) of TCGA 1992 provides that an individual is chargeable to capital gains tax for a year of assessment only on the amount by which his taxable amount for the year exceeds the exempt amount.",
  "citation": "S.I. 2008/708",
  "type": "uksi",
  "year": "2008",
  "number": "708",
  "version": "current",
  "date": "2008-03-12",
  "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-2008/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation",
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2008/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Exempt amount of capital gains for 2008-09",
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2008/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-2008/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-2008/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
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      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-03-12",
      "size": null,
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2008/pdf/uksi_20080708_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2008/708/pdfs/uksi_20080708_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-2008/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2008/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2008/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/708",
    "retrieved_at": "2026-10-29T03:33:40.775012+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."
}