Statutory Instruments
2013 No. 662
Capital Gains Tax
The Capital Gains Tax (Annual Exempt Amount) Order 2013
Made
19th March 2013
The Treasury make the following Order in discharge of the duty imposed by section 3(4) of the Taxation of Chargeable Gains Tax Act 1992( 1 ):
Citation
1. This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 2013.
Exempt amount of capital gains for 2013-14
2. The amount which is, by virtue of section 3 of the Taxation of Chargeable Gains Act 1992, the exempt amount for the tax year 2013-14 (unless Parliament otherwise determines) is £10,900.
Stephen Crabb
Anne Milton
Two of the Lords Commissioners of Her Majesty’s Treasury
19th March 2013
( 1 )
1992 c.12 . Relevant amendments to section 3 were made by section 8 of the Finance Act 2011 (c.11) and section 34 of the Finance Act 2012 (c.14) .