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Capital Gains Tax Act 1979 (repealed 6.3.1992)
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Changes over time for: Part II
Version Superseded: 06/03/1992
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 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Point in time view as at 01/02/1991.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There are currently no known outstanding effects for the Capital Gains Tax Act 1979 (repealed 6.3.1992), Part II.
Changes to Legislation
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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
F1Words 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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