{
  "url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2020/article-2",
  "json_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2020/article-2.json",
  "legislation": "uksi/2020/333",
  "legislation_title": "The Capital Gains Tax (Annual Exempt Amount) Order 2020",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-annual-exempt-amount-order-2020",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Exempt amount of capital gains for 2020-21",
  "text": "The amount which is, by virtue of section 1K(2) and 1L(1) of the Taxation of Chargeable Gains Act 1992, the annual exempt amount for the tax year 2020-21 is £12,300.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/333/article/2",
    "retrieved_at": "2026-10-28T22:31:55.452890+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."
}