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Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992, Part I
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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.
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