- Latest available (Revised)
- Point in Time (06/04/2021)
- Original (As enacted)
Point in time view as at 06/04/2021.
Taxation of Chargeable Gains Act 1992, SCHEDULE 9 is up to date with all changes known to be in force on or before 17 August 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.
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Section 288.
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.
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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