The Capital Gains Tax (Gilt-edged Securities) Order 1994 No. 2656


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United Kingdom Statutory Instruments


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Statutory Instruments

1994 No. 2656

TAXES

The Capital Gains Tax (Gilt-edged Securities) Order 1994

Made

11th October 1994

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 1994.

2. The following securities are hereby specified for the purposes of Schedule 9 to the Taxation of Chargeable Gains Act 1992-

Andrew Mitchell

Kenneth Clarke

Two of the Lords Commissioners of Her Majestys Treasury

11th October 1994

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 specified gilt-edged securities disposals of which are exempt from tax on capital gains in accordance with section 115 of the 1992 Act are listed in Part II of Schedule 9 to the 1992 Act and in S.I. 1993/950.


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