Search Legislation

Taxation of Chargeable Gains Act 1992

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: SCHEDULE 9

 Help about opening options

Alternative versions:

Status:

Point in time view as at 26/05/2015.

Changes to legislation:

Taxation of Chargeable Gains Act 1992, SCHEDULE 9 is up to date with all changes known to be in force on or before 25 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.

Section 288.

SCHEDULE 9U.K.Gilt-edged securities

Part I U.K.General

1U.K.For the purposes of this Act “gilt-edged securities” means the securities specified in Part II of this Schedule, and such stocks and bonds issued under section 12 of the National Loans Act 1968[1968 c. 13.] , denominated in sterling and issued after 15th April 1969, as may be specified by order made by the Treasury.

[F11A(1)Any security which is a strip of a security which is a gilt-edged security for the purposes of this Act is also itself a gilt-edged security for those purposes.U.K.

(2)In this paragraph “strip” has the same meaning as in section 47 of the Finance Act 1942.]

Textual Amendments

F1Sch. 9 para. 1A inserted (29.4.1996) by Finance Act 1996 (c. 8), Sch. 40 para. 8

2U.K.The 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.

3U.K.Section 14(b) of the Interpretation Act 1978[1978 c. 30.] (implied power to amend orders made by statutory instrument) shall not apply to the power of making orders under paragraph 1 above.

Part II U.K.Existing gilt-edged securities

Stocks and bonds charged on the National Loans Fund

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
13¼%Treasury Loan 1997
10½%Exchequer Stock 1997
8¾%Treasury Loan 1997
8¾%Treasury Loan 1997 "B"
8¾%Treasury Loan 1997 "C"
15%Exchequer 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"
9½%Treasury Loan 1999
10½%Treasury Stock 1999
12½%Exchequer Stock 1999
12½%Exchequer Stock 1999 "A"
12½%Exchequer Stock 1999 "B"
2½%Index-linked Treasury Convertible Stock 1999
10½%Conversion Stock 1999
9%Conversion Stock 2000
9%Conversion Stock 2000 "A"
13%Treasury Stock 2000
8½%Treasury Loan 2000
14%Treasury Stock 1998-2001
2½%Index-linked Treasury Stock 2001
9¾%Conversion Stock 2001
10%Treasury Stock 2001
9½%Conversion Loan 2001
12%Exchequer Stock 1999-2002
12%Exchequer Stock 1999-2002 "A"
9½%Conversion Stock 2002
10%Conversion Stock 2002
9%Exchequer Stock 2002
9¾%Treasury Stock 2002
13¾%Treasury Stock 2000-2003
13¾%Treasury Stock 2000-2003 "A"
2½%Indexed-linked Treasury Stock 2003
9¾%Conversion Loan 2003
10%Treasury Stock 2003
3½%Funding Stock 1999-2004
11½%Treasury Stock 2001-2004
9½%Conversion Stock 2004
10%Treasury Stock 2004
12½%Treasury Stock 2003-2005
12½%Treasury Stock 2003-2005 "A"
10½%Exchequer Stock 2005
9½%Conversion Stock 2005
9½%Conversion Stock 2005 "A"
8%Treasury Loan 2002-2006
8%Treasury Loan 2002-2006 "A"
2%Indexed-linked Treasury Stock 2006
9¾%Conversion Stock 2006
11¾%Treasury Stock 2003-2007
11¾%Treasury Stock 2003-2007 "A"
8½%Treasury Loan 2007
13½%Treasury Stock 2004-2008
9%Treasury Loan 2008
9%Treasury Loan 2008 "A"
2½%Indexed-linked Treasury Stock 2009
8%Treasury Stock 2009
2½%Indexed-linked Treasury Stock 2011
9%Conversion Loan 2011
5½%Treasury Stock 2008-2012
2½%Indexed-linked Treasury Stock 2013
7¾%Treasury Loan 2012-2015
2½%Treasury Stock 1986-2016
2½%Indexed-linked Treasury Stock 2016
2½%Indexed-linked Treasury Stock 2016 "A"
12%Exchequer Stock 2013-2017
2½%Indexed-linked Treasury Stock 2020
2½%Indexed-linked Treasury Stock 2024
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
10%Conversion Stock 1996 "A"
10%Conversion Stock 1996 "B"
12%Exchequer Stock 1998 "B"
9%Conversion Stock 2000 "B"
13%Treasury Stock 2000 "A"
10%Treasury Stock 2001 "A"
10%Treasury Stock 2001 "B"
9¾%Treasury Stock 2002 "A"
9¾%Treasury Stock 2002 "B"
10%Treasury Stock 2003 "A"
9½%Conversion Stock 2004 "A"
9%Treasury Loan 2008 "B"
9%Treasury Loan 2008 "C"
9%Conversion Loan 2011 "A"
Securities issued by certain public corporations and guaranteed by the Treasury
3%North of Scotland Electricity Stock 1989-92

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources