Statutory Instruments
2009 No. 824
Capital Gains Tax
The Capital Gains Tax (Annual Exempt Amount) Order 2009
Made
31st March 2009
The Treasury make the following Order in discharge of the duty imposed upon them by section 3(4) of the Taxation of Chargeable Gains Act 1992( 1 ):
Citation
1. This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 2009.
Exempt amount of capital gains for 2009-10
2. The amount specified as the exempt amount for the tax year 2009-10 by virtue of section 3 of the Taxation of Chargeable Gains Act 1992 is, unless Parliament otherwise determines, £10,100.
Dave Watts
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
31st March 2009
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) , paragraph 3 of part 2 of Schedule 28 to the Finance Act 2003 (c. 14) and paragraphs 23 and 26 of Schedule 2 and paragraphs 55 and 56 of part 1 of Schedule 7 to the Finance Act 2008 (c. 9) . The annual exempt amount was last increased by S.I. 2008/708 .