# The Capital Gains Tax (Annual Exempt Amount) Order 2013, Article 2: Exempt amount of capital gains for 2013-14


The amount which is, by virtue of section 3 of the Taxation of Chargeable Gains Act 1992, the exempt amount for the tax year 2013-14 (unless Parliament otherwise determines) is £10,900.

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Source: https://www.legislation.gov.uk/uksi/2013/662/article/2 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2013/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.