# Finance Act 1993, Section 82: Annual exempt amount for 1993-94.


For the year 1993-94 section 3 of the Taxation of Chargeable Gains Act 1992 (annual exempt amount) shall have effect as if the amount specified in subsection (2) were £5,800, and accordingly subsection (3) of that section (indexation) shall not apply for that year.

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Source: https://www.legislation.gov.uk/ukpga/1993/34/section/82 (the official version)
Page: https://openlegislation.uk/finance-act-1993/section-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.