
2009 No. 824
Capital Gains Tax
The Capital Gains Tax (Annual Exempt Amount) Order 2009
Made 31st March 2009
The Treasury make the following Order in discharge of the duty imposed upon them by section 3(4) of the Taxation of Chargeable Gains Act 1992:
Citation
1 
This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 2009.
Exempt amount of capital gains for 2009-10
2 
The amount specified as the exempt amount for the tax year 2009-10 by virtue of section 3 of the Taxation of Chargeable Gains Act 1992 is, unless Parliament otherwise determines, £10,100.
Dave Watts
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
31st March 2009