2017 No. 377
Capital Gains Tax
The Capital Gains Tax (Annual Exempt Amount) Order 2017
Made
The Treasury make the following Order in discharge of the duty imposed by section 3(4) of the Taxation of Chargeable Gains Act 19921:
Citation1
This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 2017.
Exempt amount of capital gains for 2017-182
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 EvennettRobert SymsTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)