
1 
This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 1996.
2 
The amount specified, which by virtue of section 3 of the Taxation of Chargeable Gains Act 1992 is, unless Parliament otherwise determines, the exempt amount for the year 1997–98, is £6,500.
Bowen Wells
Michael Bates
Two of the Lords Commissioners of Her Majesty’s Treasury
26th November 1996