# Finance Act 1993, Section 83: Annual exempt amount: indexation for 1994-95 onwards.


(1) In section 3(3) of the Taxation of Chargeable Gains Act 1992 (indexation of annual exempt amount) for “December” (in each place) there shall be substituted “ September ”.
(2) This section shall have effect for the year 1994-95 and subsequent years of assessment.

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Source: https://www.legislation.gov.uk/ukpga/1993/34/section/83 (the official version)
Page: https://openlegislation.uk/finance-act-1993/section-83
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.