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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Capital Gains Tax (Gilt-edged Securities) Order 1996 No. 1031 URL: http://www.bailii.org/uk/legis/num_reg/1996/uksi_19961031_en.html |
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Statutory Instruments
TAXES
Made
3rd 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
(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.
| 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" |
| 4⅝% | 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 Rate | Treasury 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" |
| 4⅜% | 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 |
| 4⅛% | Index-Linked Treasury Stock 2030 |
| 3% | North of Scotland Electricity Stock 1989-�92 |
