Statutory Instruments
1994 No. 2656
TAXES
The Capital Gains Tax (Gilt-edged Securities) Order 1994
Made
11th October 1994
The Treasury, in exercise of the powers conferred on them by paragraph 1 of Schedule 9 to the Taxation of Chargeable Gains Act 1992(1), hereby make the following Order:
1. This Order may be cited as the Capital Gains Tax (Gilt-edged Securities) Order 1994.
2. The following securities are hereby specified for the purposes of Schedule 9 to the Taxation of Chargeable Gains Act 1992—
7% Treasury Convertible Stock 1997
7¼% Treasury Stock 1998 “A”
7¼% Treasury Stock 1998 “B”
6% Treasury Stock 1999
Floating Rate Treasury Stock 1999
7% Treasury Stock 2001
7% Treasury Stock 2001 “A”
8% Treasury Stock 2003 “A”
6¾% Treasury Stock 2004
6¾% Treasury Stock 2004 “A”
7¾% Treasury Stock 2006
8½% Treasury Loan 2007 “C”
9% Treasury Loan 2008 “D”
6¼% Treasury Stock 2010
9% Conversion Loan 2011 “C”
9% Conversion Loan 2011 “D”
8% Treasury Stock 2013.
Andrew Mitchell
Kenneth Clarke
Two of the Lords Commissioners of Her Majestys Treasury
11th October 1994
Explanatory Note
(This note is not part of the Order)
This Order specifies gilt-edged securities disposals of which are exempt from tax on capital gains in accordance with section 115 of the Taxation of Chargeable Gains Act 1992 (“the 1992 Act”).
Other specified gilt-edged securities disposals of which are exempt from tax on capital gains in accordance with section 115 of the 1992 Act are listed in Part II of Schedule 9 to the 1992 Act and in S.I. 1993/950.