The Capital Gains Tax (Annual Exempt Amount) Order 2006 (Record no. 105332)

MARC details
000 -LEADER
fixed length control field 01348cam a2200205 4500
001 - CONTROL NUMBER
control field ##L133118
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060411n2006 000 0 eng u
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 0110743865
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u133118
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 04 - TITLE STATEMENT
Title The Capital Gains Tax (Annual Exempt Amount) Order 2006
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. TSO
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement SI
Volume/sequential designation 2006: 871
520 ## - SUMMARY, ETC.
Summary, etc. Specifies 8 800 sterling as the amount which, by 3 of the Taxation of Chargeable Gains Act 1992 is the exempt amount for the year 2006-07 unless Parliament otherwise determines. 3(1) of the 1992 Act provides that an individual is chargeable to Capital Gains Tax for a year of assessment only on the amount by which his taxable amount for the year exceeds the exempt amount. 3(5)) of the 1992 Act provides that an individual's taxable amount for a year of assessment is the amount of chargeable gains on which he is chargeable to Capital Gains Tax after any available allowable losses have been deducted and any available Capital Gains Tax taper relief has been applied.
590 ## - LOCAL NOTE (RLIN)
Local note IKA110406
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.opsi.gov.uk/si/si2006/20060871.htm">https://www.opsi.gov.uk/si/si2006/20060871.htm</a>
Public note View the Statutory Instrument free of charge at www.opsi.gov.uk...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     Virtual Virtual Online 11/04/2006   ONLINE PUBLICATION 133118-1001 06/08/2019 1 06/08/2019 Book