000			01348cam a2200205 4500
001			##L133118
008			060411n2006 000 0 eng u
020			_a0110743865
035			_a(Sirsi) u133118
041	0		_aeng
245	0	4	_aThe Capital Gains Tax (Annual Exempt Amount) Order 2006
260			_aLondon _bTSO _c2006
490		0	_aSI _v2006: 871
520			_aSpecifies 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			_aIKA110406
650	2	4	_aTAXATION OF CHARGEABLE GAINS ACT 1992
690			_aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
856	4	0	_uhttps://www.opsi.gov.uk/si/si2006/20060871.htm _zView the Statutory Instrument free of charge at www.opsi.gov.uk...
942			_n0
999			_c105332 _d105332