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Changes over time for: SCHEDULE 9


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.
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Point in time view as at 26/05/2015.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 07 March 2025. 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.

Changes to Legislation
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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.
[1A(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.]
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 |
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