6.    Aggregate capital gain

A person’s aggregate capital gain for a year of assessment is the amount by which the sum of that person’s capital gains for that year and any other capital gains which are required to be taken into account in the determination of that person’s aggregate capital gain or aggregate capital loss for that year, exceeds the sum of-

(a)     that person’s capital losses for that year; and

(b)     in the case of a natural person or a special trust, that person’s or special trust’s annual exclusion for that year.