http://www.legislation.gov.uk/uksi/1996/2957/contents/made

The Capital Gains Tax (Annual Exempt Amount) Order 1996

Disability living allowance

Tax

Capital gains tax

King's Printer of Acts of Parliament

2011-07-04

TAXES

This Order specifies £6,500 as the amount which, under section 3 of the Taxation of Chargeable Gains Act 1992 (“section 3”and “the 1992 Act”respectively), is the exempt amount for the year 1997 – 98 unless Parliament otherwise determines.