2004 No. 774

TAXES

The Capital Gains Tax (Annual Exempt Amount) Order 2004

Made

17th March 2004

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

Citation

1. This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 2004.

Exempt amount of capital gains for 2004-05

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 2004-05, is £8,200.

John Heppell

Nick Ainger

Two of the Lords Commissioners of Her Majesty’s Treasury

17th March 2004

( 1 )

1992 c. 12 ; section 3 was amended by section 83 of the Finance Act 1993 (c. 34) , paragraph 3 of Schedule 21 to the Finance Act 1998 (c. 36) and paragraph 3 of Schedule 28 to the Finance Act 2003 (c. 14) .

Original format only 1. Citation

Original format only 2. Exempt amount of capital gains for 2004-05

Status: This is the original version (as it was originally made).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 2004 (2004/774)

Version from: original only

Displaying information

Hover over an italicised word to see the definition.
Click on an italicised word to scroll to the definition.
Hover over a superscript footnote to see its content.
Hover over a reference to legislation for a link to that instrument.
Hover over a subscript commencement note to see commencement information for provisions with particular commencement complexity e.g. where there has been commencement by geography or for specified purposes.

Status of this instrument

The status of this instrument is provided at the top. For upcoming changes (and any changes not yet applied) refer to the 'Future Changes' tab below.

in force	Provision is in force
in force*	In force only for specified purposes (see footnote)
not in force	Not in force in England (may be in force in other geographies, see footnotes)
defined term	Defined term
_dfn	Defined term (alternative style)

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj

Defined Term	Section/Article	ID	Scope of Application

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.

Contains public sector information licensed under the Open Government Licence v3.0.