# Finance Act 2014, Section 8: Annual exempt amount for 2014-15


(1) For the tax year 2014-15 the amount specified in section 3(2) of TCGA 1992 (annual exempt amount) is replaced with “ £11,000 ”.
(2) Accordingly section 3(3) of that Act (indexation of annual exempt amount) does not apply for that tax year.

---
Source: https://www.legislation.gov.uk/ukpga/2014/26/section/8 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.