Statute
Section 159 — Finance Act 2003: Reporting limits and annual exempt amount
Text of the provision Official document
Reporting limits and annual exempt amount 159 1 The Taxation of Chargeable Gains Act 1992 (c. 12) is amended in accordance with Schedule 28 to this Act.
2 In that Schedule— Part 1 makes provision as to the cases in which a return of information about chargeable gains is required, Part 2 contains minor and consequential amendments of the provisions relating to the annual exempt amount, and Part 3 provides for commencement.
Official source: legislation.gov.uk
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