2001 No. 636

TAXES

The Capital Gains Tax (Annual Exempt Amount) Order 2001

Made

7th March 2001

The Treasury, in pursuance of section 3(4) of the Taxation of Chargeable Gains Act 1992( 1 ), hereby make the following Order:

1. This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 2001.

2. The amount specified, which by virtue of section 3 of the Taxation of Chargeable Gains Act 1992 is, unless Parliament otherwise determines, the exempt amount for the year 2001–02, is £7,500.

Jim Dowd

Greg Pope

Two of the Lords Commissioners of Her Majesty’s Treasury

7th March 2001

( 1 )

1992 c. 12 ; section 3 was amended by section 83 of the Finance Act 1993 (c. 34) and paragraph 3 of Schedule 21 to the Finance Act 1998 (c. 36) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Capital Gains Tax (Annual Exempt Amount) Order 2001 (2001/636)

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