Statute
Section 8 — Finance Act 2014: Annual exempt amount for 2014-15
Text of the provision Official document
Annual exempt amount for 2014-15 8 1 For the tax year 2014-15 the amount specified in section 3(2) of TCGA 1992 (annual exempt amount) is replaced with “ £11,000 ” .
2 Accordingly section 3(3) of that Act (indexation of annual exempt amount) does not apply for that tax year.
Official source: legislation.gov.uk
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