{
  "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2011",
  "json_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2011.json",
  "id": "uksi/2011/899",
  "title": "The Capital Gains Tax (Annual Exempt Amount) Order 2011",
  "short_title": "Capital Gains Tax (Annual Exempt Amount) 2011",
  "long_title": "This Order specifies £10,600 as the exempt amount for the tax year 2011-12 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 the 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. 2011/899",
  "type": "uksi",
  "year": "2011",
  "number": "899",
  "version": "current",
  "date": "2011-03-23",
  "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-2011/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-2011/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Exempt amount of capital gains for 2011-12",
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2011/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-2011/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-2011/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2011-03-23",
      "size": 39604,
      "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2011/pdf/uksi_20110899_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2011/899/pdfs/uksi_20110899_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": [
        "section/3"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2011/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2011/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2011/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/899",
    "retrieved_at": "2026-10-29T02:11:20.102395+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."
}