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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Annual exempt amount

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Section 1K Annual exempt amount
Section 1L Increasing annual exempt amount to reflect increases in CPI

Annual exempt amount
Increasing annual exempt amount to reflect increases in CPI

Section 1L | Increasing annual exempt amount to reflect increases in CPI

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 1L omitted (for the tax year 2023-24 and subsequent tax years) by virtue of Finance Act 2023 (c. 1), s. 8(6)(9)