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Capital Gains Tax Act 1979 (repealed 6.3.1992)
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- UK Public General Acts
- 1979 c. 14
- SCHEDULE 2
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Changes over time for: SCHEDULE 2
Version Superseded: 27/11/1991
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 27/11/1991- Amendment
- 06/03/1992- Amendment
Status:
Point in time view as at 01/02/1991.
Changes to legislation:
There are currently no known outstanding effects for the Capital Gains Tax Act 1979 (repealed 6.3.1992), SCHEDULE 2.
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Section 64(1).
SCHEDULE 2U.K. Gilt-Edged Securities
Part IU.K.
1For the purposes of this Act “gilt-edged securities” means the securities specified in Part II of this Schedule, and such of the following securities, denominated in sterling and issued after 15th April 1969, as may be specified by order made by the Treasury by statutory instrument, namely—
(a)stocks and bonds issued under section 12 of the M1National Loans Act 1968, and
(b)[F1stocks and bonds guaranteed by the Treasury and issued under the Electricity (Scotland) Acts 1943 to 1954, the Electricity Acts 1947 and 1957] . . . F2.
Textual Amendments
F1Words repealed by Electricity Act 1989 (c. 29), s. 112 and Sch. 18 from a day to be appointed
F2Words repealed by Gas Act 1986 (c. 44), s. 67(4) and Sch. 9 Part II
Modifications etc. (not altering text)
C1See also Capital Gains Tax Act 1979 (c. 14), Sch. 6 para. 19
Marginal Citations
2The Treasury shall cause particulars of any order made under paragraph 1 above to be published in the London and Edinburgh Gazettes as soon as may be after the order is made.
3Section 14(b) of the M2Interpretation Act 1978 (implied power to amend orders made by statutory instrument) shall not apply to the power of making orders under paragraph 1 above.
Marginal Citations
Part IIU.K. Existing Gilt-Edged Securities
Stocks and bonds charged on the National Loans FundU.K.
| 11½% | Treasury Stock 1979 |
| 3 % | Treasury Stock 1979 |
| 10½% | Treasury Stock 1979 |
| 9 % | Treasury Convertible Stock 1980 |
| 4 % | British Overseas Airways Stock 1974-80 |
| 9½% | Treasury Stock 1980 |
| 3½% | Treasury Stock 1977-80 |
| 5¼% | Funding Loan 1978-80 |
| 13 % | Exchequer Stock 1980 |
| 11½% | Treasury Stock 1981 |
| 3½% | Treasury Stock 1979-81 |
| 9¾% | Treasury Stock 1981 |
| 8¼% | Exchequer Stock 1981 |
| 9½% | Exchequer Stock 1981 |
| 3 % | Exchequer Stock 1981 |
| Variable Rate Treasury Stock 1981 | |
| 12¾% | Exchequer Stock 1981 |
| 8½% | Treasury Loan 1980-82 |
| 3 % | Treasury Stock 1982 |
| 14 % | Treasury Stock 1982 |
| 2½% | British Overseas Airways Stock 1977-82 |
| Variable Rate Treasury Stock 1982 | |
| 8¼% | Treasury Stock 1982 |
| 9¼% | Exchequer Stock 1982 |
| 8¾% | Exchequer Stock 1983 |
| 3 % | British Overseas Airways Stock 1980-83 |
| 3 % | Exchequer Stock 1983 |
| 12 % | Treasury Loan 1983 |
| 9¼% | Treasury Stock 1983 |
| 10 % | Exchequer Stock 1983 |
| 5½% | Funding Stock 1982-84 |
| 12¼% | Exchequer Stock 1985 |
| 8½% | Treasury Loan 1984-86 |
| 6½% | Funding Loan 1985-87 |
| 7¾% | Treasury Loan 1985-88 |
| 3 % | British Transport Stock 1978-88 |
| 5 % | Treasury Stock 1986-89 |
| 13 % | Treasury Stock 1990 |
| 8¼% | Treasury Loan 1987-90 |
| 11¾% | Treasury Stock 1991 |
| 5¾% | Funding Loan 1987-91 |
| 12¾% | Treasury Loan 1992 |
| 10 % | Treasury Stock 1992 |
| 12¼% | Exchequer Stock 1992 |
| 12½% | Treasury Loan 1993 |
| 6 % | Funding Loan 1993 |
| 13¾% | Treasury Loan 1993 |
| 14½% | Treasury Loan 1994 |
| 12½% | Exchequer Stock 1994 |
| 9 % | Treasury Loan 1994 |
| 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 |
| 13¼% | Treasury Loan 1997 |
| 10½% | Exchequer Stock 1997 |
| 8¾% | Treasury Loan 1997 |
| 6¾% | Treasury Loan 1995-98 |
| 15½% | Treasury Loan 1998 |
| 12 % | Exchequer Stock 1998 |
| 9½% | Treasury Loan 1999 |
| 10½% | Treasury Stock 1999 |
| 12 % | Exchequer Stock 1999-2002 |
| 3½% | Funding Stock 1999-2004 |
| 12½% | Treasury Stock 2003-2005 |
| 8 % | Treasury Loan 2002-2006 |
| 5½% | Treasury Stock 2008-2012 |
| 7¾% | Treasury Loan 2012-2015 |
| 2½% | Treasury Stock 1986-2016 |
| 12 % | Exchequer Stock 2013-2017 |
| 2½% | Annuities 1905 or after |
| 2¾% | Annuities 1905 or after |
| 2½% | Consolidated Stock 1923 or after |
| 4 % | Consolidated Loan 1957 or after |
| 3½% | Conversion Loan 1961 or after |
| 2½% | Treasury Stock 1975 or after |
| 3 % | Treasury Stock 1966 or after |
| 3½% | War Loan 1952 or after |
Textual Amendments
F3Words repealed by Finance Act 1989 (c. 26, SIF 63:2), s. 187 and Sch. 17 Part XIV
Securities issued by certain public corporations and guaranteed by the TreasuryU.K.
| 4¼% | North of Scotland Electricity Stock 1974-79 |
| 4¼% | British Electricity Stock 1974-79 |
| 3½% | British Electricity Stock 1976-79 |
| 3½% | North of Scotland Electricity Stock 1977-80 |
| 3 % | British European Airways Stock 1980-83 |
| 3 % | North of Scotland Electricity Stock 1989-92 |
| 3 % | British Gas Stock 1990-95. |
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