159 Reporting limits and annual exempt amount
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159Reporting limits and annual exempt amount
(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.
This Act received Royal Assent on 10 July 2003 and this section came into force on that date in the absence of any specific commencement provision.
Exemptions to & Reliefs from Capital Gains Tax98
Capital Gains Tax98
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