Chargeable gains Chargeable gains 90Annual exempt amount for 1994-95. 91Relief on re-investment. 92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93Indexation losses. 94Set-off of pre-entry losses. 95Commodity and financial futures. 96Cash-settled options. 97Settlements with foreign element: information. Chargeable gains