Part II U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter I U.K. General

Chargeable gains U.K.

83 Annual exempt amount: indexation for 1994-95 onwards. U.K.

(1) In section 3(3) of the M1 Taxation of Chargeable Gains Act 1992 (indexation of annual exempt amount) for “December” (in each place) there shall be substituted “ September ”.

(2) This section shall have effect for the year 1994-95 and subsequent years of assessment.

Marginal Citations

M1 1992 c. 12.