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Statutory Instruments

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) .

Status: This is the original version (as it was originally made).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

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