2002 No. 2849
The Capital Gains Tax (Gilt-edged Securities) Order 2002
Made
The Treasury, in exercise of the powers conferred on them by paragraph 1 of Schedule 9 to the Taxation of Chargeable Gains Act 19921, 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.
(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.
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 |
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 |
4⅛% | Index-Linked Treasury Stock 2030 |
4¼% | Treasury Stock 2032 |
3% | North of Scotland Electricity Stock 1989-92 |