Introductory text

Capital Gains Tax

Made 20th March 2012

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

Annotations

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), paragraph 3 of Schedule 28 and paragraph 1 of Schedule 43 to the Finance Act 2003 (c. 14), paragraph 26 of Schedule 2 and paragraph 56 of Schedule 7 to the Finance Act 2008 (c. .9) and section 8 of the Finance Act 2011 (c. 11). The annual exempt amount was last increased by S.I. 2011/899.