
1 
This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 1991.
2 
The amount specified, which by virtue of section 5 of the Capital Gains Tax Act 1979 is, unless Parliament otherwise determines, the exempt amount for the year 1991-92, is £5,500.
Gregory Knight
Nicholas Baker
Two of the Lords Commissioners of Her Majesty’s Treasury
19th March 1991