The Capital Gains Tax (Gilt-edged Securities) Order 1996

Link to law: http://www.legislation.gov.uk/uksi/1996/1031/made/data.htm?wrap=true
Published: 1996-04-03

Statutory Instruments
1996 No. 1031

TAXES
The Capital Gains Tax (Gilt-edged Securities) Order 1996

Made
3rd April 1996

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 1996.

2.  The following securities are hereby specified for the purposes of Schedule 9 to the Taxation of Chargeable Gains Act 1992—

8%
Treasury Stock 2000

8%
Treasury Stock 2000 “A”

8½%
Treasury Stock 2005

7½%
Treasury Stock 2006

8%
Treasury Stock 2015

8%
Treasury Stock 2015 “A”.

Bowen Wells
Liam Fox
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd April 1996

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 gilt-edged securities disposals of which are exempt from tax on capital gains in accordance with section 115 of the 1992 Act are specified in Part II of Schedule 9 to the 1992 Act and in S.I. 1993/950 and 1994/2656, and are listed below.

Stocks and bonds charged on the National Loans Fund

2½%
Annuities 1905 or after

2¾%
Annuities 1905 or after

2½%
Consolidated Stock 1923 or after

3½%
War Loan 1952 or after

4%
Consolidated Loan 1957 or after

3½%
Conversion Loan 1961 or after

3%
Treasury Stock 1966 or after

2½%
Treasury Stock 1975 or after

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

10%
Conversion Stock 1996 “A”

10%
Conversion Stock 1996 “B”

13¼%
Treasury Loan 1997

10½%
Exchequer Stock 1997

8¾%
Treasury Loan 1997

8¾%
Treasury Loan 1997 “B”

8¾%
Treasury Loan 1997 “C”

8¾%
Treasury Loan 1997 “D”

8¾%
Treasury Loan 1997 “E”

15%
Exchequer Stock 1997

7%
Treasury Convertible 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”

7¼%
Treasury Stock 1998 “A”

7¼%
Treasury Stock 1998 “B”

12%
Exchequer Stock 1998 “B”

4⅝%
Index-Linked Treasury Stock 1998

7¼%
Treasury Stock 1998

9½%
Treasury Loan 1999

10½%
Treasury Stock 1999

12¼%
Exchequer Stock 1999

12¼%
Exchequer Stock 1999 “A”

12¼%
Exchequer Stock 1999 “B”

2½%
Index-Linked Treasury Convertible Stock 1999

10¼%
Conversion Stock 1999

6%
Treasury Stock 1999

Floating Rate
Treasury Stock 1999

9%
Conversion Stock 2000

9%
Conversion Stock 2000 “A”

9%
Conversion Stock 2000 “B”

9%
Conversion Stock 2000 “C”

8½%
Treasury Loan 2000

13%
Treasury Stock 2000

13%
Treasury Stock 2000 “A”

7%
Treasury Stock 2001

7%
Treasury Stock 2001 “A”

14%
Treasury Stock 1998–2001

2½%
Index-Linked Treasury Stock 2001

9¾%
Conversion Stock 2001

10%
Treasury Stock 2001

9½%
Conversion Loan 2001

10%
Treasury Stock 2001 “A”

10%
Treasury Stock 2001 “B”

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

9¾%
Treasury Stock 2002 “A”

9¾%
Treasury Stock 2002 “B”

9¾%
Treasury Stock 2002 “C”

13¾%
Treasury Stock 2000–2003

13¾%
Treasury Stock 2000–2003 “A”

2½%
Index-Linked Treasury Stock 2003

9¾%
Conversion Loan 2003

8%
Treasury Stock 2003

8%
Treasury Stock 2003 “A”

10%
Treasury Stock 2003

10%
Treasury Stock 2003 “A”

10%
Treasury Stock 2003 “B”

3½%
Funding Stock 1999–2004

11½%
Treasury Stock 2001–2004

9½%
Conversion Stock 2004

10%
Treasury Stock 2004

6¾%
Treasury Stock 2004

6¾%
Treasury Stock 2004 “A”

4⅜%
Index-Linked Treasury Stock 2004

9½%
Conversion Stock 2004 “A”

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%
Index-Linked Treasury Stock 2006

9¾%
Conversion Stock 2006

7¾%
Treasury Stock 2006

11¾%
Treasury Stock 2003–2007

11¾%
Treasury Stock 2003–2007 “A”

8½%
Treasury Loan 2007

8½%
Treasury Loan 2007 “A”

8½%
Treasury Loan 2007 “B”

8½%
Treasury Loan 2007 “C”

13½%
Treasury Stock 2004–2008

9%
Treasury Loan 2008

9%
Treasury Loan 2008 “A”

9%
Treasury Loan 2008 “B”

9%
Treasury Loan 2008 “C”

9%
Treasury Loan 2008 “D”

2½%
Index-Linked Treasury Stock 2009

8%
Treasury Stock 2009

8%
Treasury Stock 2009 “A”

6¼%
Treasury Stock 2010

2½%
Index-Linked Treasury Stock 2011

9%
Conversion Loan 2011

9%
Conversion Loan 2011 “A”

9%
Conversion Loan 2011 “B”

9%
Conversion Loan 2011 “C”

9%
Conversion Loan 2011 “D”

5½%
Treasury Stock 2008–2012

9%
Treasury Stock 2012

9%
Treasury Stock 2012 “A”

2½%
Index-Linked Treasury Stock 2013

8%
Treasury Stock 2013

7¾%
Treasury Loan 2012–2015

2½%
Treasury Stock 1986–2016

2½%
Index-Linked Treasury Stock 2016

2½%
Index-Linked Treasury Stock 2016 “A”

12%
Exchequer Stock 2013–2017

8¾%
Treasury Stock 2017

8¾%
Treasury Stock 2017 “A”

2½%
Index-Linked Treasury Stock 2020

2½%
Index-Linked Treasury Stock 2024

4⅛%
Index-Linked Treasury Stock 2030


Securities issued by certain public corporations and guaranteed by the Treasury

3%
North of Scotland Electricity Stock 1989–92


(1)
1992 c. 12.
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