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Statutory Instruments

2002 No. 702

TAXES

The Capital Gains Tax (Annual Exempt Amount) Order 2002

Made

15th March 2002

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 2002.

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 2002-03, is £7,700.

Tony McNulty

Graham Stringer

Two of the Lords Commissioners of Her Majesty’s Treasury

15th March 2002

( 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Status: This is the original version (as it was originally made).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 2002 (2002/702)

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