# The Capital Gains Tax (Annual Exempt Amount) Order 2012, Article 2: Exempt amount of capital gains for 2012-13


The amount which, by virtue of section 3(2) of the Taxation of Chargeable Gains Act 1992, is, unless Parliament otherwise determines, the exempt amount for the year of assessment 2012-13 is £11,200.

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Source: https://www.legislation.gov.uk/uksi/2012/881/article/2 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2012/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.