# The Taxation of Equitable Life (Payments) Order 2011, Article 2: Capital gains tax


An authorised payment shall be disregarded for the purposes of capital gains tax.

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Source: https://www.legislation.gov.uk/ukdsi/2011/9780111509326/article/2 (the official version)
Page: https://openlegislation.uk/draft-taxation-of-equitable-life-payments-order-2011/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.