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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Capital Gains Tax (Gilt-edged Securities) Order 2002
URL: http://www.bailii.org/uk/legis/num_reg/2002/20022849.html
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| Made | 18th November 2002 |
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 2002.
2. The following securities are hereby specified for the purposes of Schedule 9 to the Taxation of Chargeable Gains Act 1992 -
-
5% Treasury Stock 2008
-
5% Treasury Stock 2012
-
5% Treasury Stock 2014
-
5% Treasury Stock 2025
-
2% Index-linked Treasury Stock 2035.
Nick Ainger
John Heppell
Two of the Lords Commissioners of Her Majesty's Treasury
18th November 2002
(This note is not part of the Order)
This Order specifies 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 and 2001/1122, 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 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 |
| 8% | Treasury Stock 2000 |
| 8% | Treasury Stock 2000 "A" |
| 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" |
| Floating Rate | Treasury Stock 2001 |
| 12% | Exchequer Stock 1999-2002 |
| 12% | Exchequer Stock 1999-2002 "A" |
| 9½% | Conversion Stock 2002 |
| 10% | Conversion Stock 2002 |
| 9% | Exchequer Stock 2002 |
| 7% | Treasury 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 |
| 6½% | Treasury Stock 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 |
| 5% | 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" |
| 8½% | Treasury Stock 2005 |
| 8% | Treasury Loan 2002-2006 |
| 8% | Treasury Loan 2002-2006 "A" |
| 2% | Index-Linked Treasury Stock 2006 |
| 9¾% | Conversion Stock 2006 |
| 7½% | Treasury Stock 2006 |
| 7¾% | Treasury Stock 2006 |
| 11¾% | Treasury Stock 2003-2007 |
| 11¾% | Treasury Stock 2003-2007 "A" |
| 7¼% | Treasury Stock 2007 |
| 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 |
| 5¾% | 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 |
| 8% | Treasury Stock 2015 |
| 8% | Treasury Stock 2015 "A" |
| 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 |
| 8% | Treasury Stock 2021 |
| 2½% | Index-Linked Treasury Stock 2024 |
| 6% | Treasury Stock 2028 |
| 41/8% | Index-Linked Treasury Stock 2030 |
| 4¼% | Treasury Stock 2032 |
Securities issued by certain public corporations and guaranteed by the Treasury
| 3% | North of Scotland Electricity Stock 1989-92 |
Notes:
[1] 1992 c.12.back
ISBN 0 11 043984 8