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

( 1 )

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) .

Original format only 1. Citation

Original format only 2. Exempt amount of capital gains for 2017-18

Status: This is the original version (as it was originally made).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 2017 (2017/377)

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