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2004 No. 438

TAXES

The Capital Gains Tax (Gilt-edged Securities) Order 2004

  Made 23rd February 2004 

The Treasury, in exercise of the powers conferred upon 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 2004.

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


Jim Murphy

John Heppell
Two of the Lords Commissioners of Her Majesty's Treasury

23rd February 2004


EXPLANATORY NOTE

(This note is not part of the Order)


This Order specifies three further gilt-edged securities disposals of which are exempt from tax on chargeable 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 chargeable 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, 1994/2656, 1996/1031, 2001/1122, and 2002/2849.

A complete list of gilts to which this and previous Orders apply may be found on the Inland Revenue Website (www.inlandrevenue.gov.uk) or obtained by writing to the address given below:

Notes:

[1] 1992 c. 12.back


ISBN 0 11 048736 2


  © Crown copyright 2004

Prepared 27 February 2004

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URL: http://www.bailii.org/uk/legis/num_reg/2004/20040438.html