This order establishes the specific annual exempt amount for capital gains tax for the 1990 tax year. The document is a statutory instrument issued by the government of Great Britain, functioning as a legal directive under the authority of the Capital Gains Tax Act 1979. It serves to formalize fiscal policy adjustments regarding tax liability thresholds for individuals and entities.

This document is a technical legal instrument intended for tax professionals, legal practitioners, and government auditors. Experts categorize this as a primary source document for historical fiscal record-keeping and legislative compliance analysis.