UK Laws - Legal Portal
 
Navigation
News

Statutory Instrument 1996 No. 1031

The Capital Gains Tax (Gilt-edged Securities) Order 1996

(The document as of February, 2008)

-- Back --

STATUTORY INSTRUMENTS

1996 No. 1031

TAXES

The Capital Gains Tax (Gilt-edged Securities) Order 1996

Made3rd April 1996

    The Treasury, in exercise of the powers conferred on them by paragraph 1 of Schedule 9 to the Taxation of Chargeable Gains Act 1992[1], hereby make the following Order:
        1.    This Order may be cited as the Capital Gains Tax (Gilt-edged Securities) Order 1996.
        2.    The following securities are hereby specified for the purposes of Schedule 9 to the Taxation of Chargeable Gains Act 1992—
    8%Treasury Stock 2000
    8%Treasury Stock 2000 "A"
    8½%Treasury Stock 2005
    7½%Treasury Stock 2006
    8%Treasury Stock 2015
    8%Treasury Stock 2015 "A".



Bowen Wells

Liam Fox

Two of the Lords Commissioners of Her Majesty's Treasury

3rd April 1996





EXPLANATORY NOTE

(This note is not part of the Order)
    This Order specifies gilt-edged securities disposals of which are exempt from tax on capital gains in accordance with section 115 of the Taxation of Chargeable Gains Act 1992 ("the 1992 Act").
    Other gilt-edged securities disposals of which are exempt from tax on capital gains in accordance with section 115 of the 1992 Act are specified in Part II of Schedule 9 to the 1992 Act and in S.I. 1993/950 and 1994/2656, and are listed below.
    Stocks and bonds charged on the National Loans Fund
    2½%Annuities 1905 or after
    2¾%Annuities 1905 or after
    2½%Consolidated Stock 1923 or after
    3½%War Loan 1952 or after
    4%Consolidated Loan 1957 or after
    3½%Conversion Loan 1961 or after
    3%Treasury Stock 1966 or after
    2½%Treasury Stock 1975 or after
    12¾%Treasury Loan 1992
    8%Treasury Loan 1992
    10%Treasury Stock 1992
    3%Treasury Stock 1992
    12¼%Exchequer Stock 1992
    13½%Exchequer Stock 1992
    10½%Treasury Convertible Stock 1992
    2%Index-Linked Treasury Stock 1992
    12½%Treasury Loan 1993
    6%Funding Loan 1993
    13¾%Treasury Loan 1993
    10%Treasury Loan 1993
    8¼%Treasury Stock 1993
    14½%Treasury Loan 1994
    12½%Exchequer Stock 1994
    9%Treasury Loan 1994
    10%Treasury Loan 1994
    13½%Exchequer Stock 1994
    8½%Treasury Stock 1994
    8½%Treasury Stock 1994 "A"
    2%Index-Linked Treasury Stock 1994
    3%Exchequer Gas Stock 1990-95
    12%Treasury Stock 1995
    10¼%Exchequer Stock 1995
    12¾%Treasury Loan 1995
    9%Treasury Loan 1992-96
    15¼%Treasury Loan 1996
    13¼%Exchequer Loan 1996
    14%Treasury Stock 1996
    2%Index-Linked Treasury Stock 1996
    10%Conversion Stock 1996
    10%Conversion Stock 1996 "A"
    10%Conversion Stock 1996 "B"
    13¼%Treasury Loan 1997
    10½%Exchequer Stock 1997
    8¾%Treasury Loan 1997
    8¾%Treasury Loan 1997 "B"
    8¾%Treasury Loan 1997 "C"
    8¾%Treasury Loan 1997 "D"
    8¾%Treasury Loan 1997 "E"
    15%Exchequer Stock 1997
    7%Treasury Convertible Stock 1997
    6¾%Treasury Loan 1995-98
    15½%Treasury Loan 1998
    12%Exchequer Stock 1998
    12%Exchequer Stock 1998 "A"
    9¾%Exchequer Stock 1998
    9¾%Exchequer Stock 1998 "A"
    7¼%Treasury Stock 1998 "A"
    7¼%Treasury Stock 1998 "B"
    12%Exchequer Stock 1998 "B"
    45/8%Index-Linked Treasury Stock 1998
    7¼%Treasury Stock 1998
    9½%Treasury Loan 1999
    10½%Treasury Stock 1999
    12¼%Exchequer Stock 1999
    12¼%Exchequer Stock 1999 "A"
    12¼%Exchequer Stock 1999 "B"
    2½%Index-Linked Treasury Convertible Stock 1999
    10¼%Conversion Stock 1999
    6%Treasury Stock 1999
    Floating RateTreasury Stock 1999
    9%Conversion Stock 2000
    9%Conversion Stock 2000 "A"
    9%Conversion Stock 2000 "B"
    9%Conversion Stock 2000 "C"
    8½%Treasury Loan 2000
    13%Treasury Stock 2000
    13%Treasury Stock 2000 "A"
    7%Treasury Stock 2001
    7%Treasury Stock 2001 "A"
    14%Treasury Stock 1998-2001
    2½%Index-Linked Treasury Stock 2001
    9¾%Conversion Stock 2001
    10%Treasury Stock 2001
    9½%Conversion Loan 2001
    10%Treasury Stock 2001 "A"
    10%Treasury Stock 2001 "B"
    12%Exchequer Stock 1999-2002
    12%Exchequer Stock 1999-2002 "A"
    9½%Conversion Stock 2002
    10%Conversion Stock 2002
    9%Exchequer Stock 2002
    9¾%Treasury Stock 2002
    9¾%Treasury Stock 2002 "A"
    9¾%Treasury Stock 2002 "B"
    9¾%Treasury Stock 2002 "C"
    13¾%Treasury Stock 2000-2003
    13¾%Treasury Stock 2000-2003 "A"
    2½%Index-Linked Treasury Stock 2003
    9¾%Conversion Loan 2003
    8%Treasury Stock 2003
    8%Treasury Stock 2003 "A"
    10%Treasury Stock 2003
    10%Treasury Stock 2003 "A"
    10%Treasury Stock 2003 "B"
    3½%Funding Stock 1999-2004
    11½%Treasury Stock 2001-2004
    9½%Conversion Stock 2004
    10%Treasury Stock 2004
    6¾%Treasury Stock 2004
    6¾%Treasury Stock 2004 "A"
    43/8%Index-Linked Treasury Stock 2004
    9½%Conversion Stock 2004 "A"
    12½%Treasury Stock 2003-2005
    12½%Treasury Stock 2003-2005 "A"
    10½%Exchequer Stock 2005
    9½%Conversion Stock 2005
    9½%Conversion Stock 2005 "A"
    8%Treasury Loan 2002-2006
    8%Treasury Loan 2002-2006 "A"
    2%Index-Linked Treasury Stock 2006
    9¾%Conversion Stock 2006
    7¾%Treasury Stock 2006
    11¾%Treasury Stock 2003-2007
    11¾%Treasury Stock 2003-2007 "A"
    8½%Treasury Loan 2007
    8½%Treasury Loan 2007 "A"
    8½%Treasury Loan 2007 "B"
    8½%Treasury Loan 2007 "C"
    13½%Treasury Stock 2004-2008
    9%Treasury Loan 2008
    9%Treasury Loan 2008 "A"
    9%Treasury Loan 2008 "B"
    9%Treasury Loan 2008 "C"
    9%Treasury Loan 2008 "D"
    2½%Index-Linked Treasury Stock 2009
    8%Treasury Stock 2009
    8%Treasury Stock 2009 "A"
    6¼%Treasury Stock 2010
    2½%Index-Linked Treasury Stock 2011
    9%Conversion Loan 2011
    9%Conversion Loan 2011 "A"
    9%Conversion Loan 2011 "B"
    9%Conversion Loan 2011 "C"
    9%Conversion Loan 2011 "D"
    5½%Treasury Stock 2008-2012
    9%Treasury Stock 2012
    9%Treasury Stock 2012 "A"
    2½%Index-Linked Treasury Stock 2013
    8%Treasury Stock 2013
    7¾%Treasury Loan 2012-2015
    2½%Treasury Stock 1986-2016
    2½%Index-Linked Treasury Stock 2016
    2½%Index-Linked Treasury Stock 2016 "A"
    12%Exchequer Stock 2013-2017
    8¾%Treasury Stock 2017
    8¾%Treasury Stock 2017 "A"
    2½%Index-Linked Treasury Stock 2020
    2½%Index-Linked Treasury Stock 2024
    41/8%Index-Linked Treasury Stock 2030


    Securities issued by certain public corporations and guaranteed by the Treasury
    3%North of Scotland Electricity Stock 1989-92


ISBN 0 11 054541 9



Notes:

[1] 1992 c. 12.

-- Back --

Stat




Other