1. This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 1990.
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 1990-91, is £5,400.
Stephen Dorrell
Thomas Sackville
Two of the Lords Commissioners of Her Majesty’s Treasury
20th March 1990