Introductory text
Capital Gains Tax
Made 23rd March 2011
The Treasury make the following Order in discharge of the duty conferred by section 3(4) of the Taxation of Chargeable Gains Act 1992f1:
Annotations
Footnotes
- f1
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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), paragraph 3 of Schedule 28 to the Finance Act 2003 (c. 14) and paragraph 26 of Schedule 2 and paragraph 56 of Schedule 7 to the Finance Act 2008 (c. 9). The annual exempt amount was last increased by S.I 2009/824.