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) .

Original format only 1. Citation

Original format only 2. Exempt amount of capital gains for 2013-14

Status: This is the original version (as it was originally made).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 2013 (2013/662)

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.