{
  "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2012/introduction",
  "json_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2012/introduction.json",
  "legislation": "uksi/2012/881",
  "legislation_title": "The Capital Gains Tax (Annual Exempt Amount) Order 2012",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Capital Gains Tax\nMade 20th March 2012\nThe Treasury make the following Order in discharge of the duty imposed by section 3(4) of the Taxation of Chargeable Gains Act 1992:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/881/introduction",
    "retrieved_at": "2026-10-29T01:36:07.126390+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."
}