SI 2017/377 - The Capital Gains Tax (Annual Exempt Amount) Order 2017
Released 14 March 2017
SI 2017/377 sets the Capital Gains Tax Annual Exempt Amount for the tax year 2017-18 as £11,300.
The Capital Gains Tax (Annual Exempt Amount) Order 2017 sets the Annual Exempt Amount under TCGA 1992, s. 3(2) for the tax year 2017-18 as £11,300. Under TCGA 1992, s. 3, an individual is not chargeable to capital gains tax in respect of so much of his taxable amount for any year of assessment as does not exceed the exempt amount for that year. The order was made on 13 March 2017.
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