Statutory Instruments
2017 No. 377
Capital Gains Tax
The Capital Gains Tax (Annual Exempt Amount) Order 2017
Made
13th March 2017
The Treasury make the following Order in discharge of the duty imposed 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 2017.
Exempt amount of capital gains for 2017-18
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 2017-18 (unless Parliament otherwise determines) is £11,300.
David Evennett
Robert Syms
Two of the Lords Commissioners of Her Majesty’s Treasury
13th March 2017
1992 c.12 . Relevant amendments to section 3 were made by section 8 of the Finance Act 2011 (c.11) , section 34 of the Finance Act 2012 (c.14) and section 9 of the Finance Act 2014 (c.26) .