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2002 No. 2849

TAXES

The Capital Gains Tax (Gilt-edged Securities) Order 2002

  Made 18th November 2002 

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 2002.

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


Nick Ainger

John Heppell
Two of the Lords Commissioners of Her Majesty's Treasury

18th November 2002


EXPLANATORY NOTE

(This note is not part of the Order)


This Order specifies gilt-edged securities disposals of which are exempt from tax on chargeable 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 chargeable 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, 1994/2656, 1996/1031 and 2001/1122, 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"
45/8% 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
8% Treasury Stock 2000
8% Treasury Stock 2000 "A"
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"
Floating RateTreasury Stock 2001
12% Exchequer Stock 1999-2002
12% Exchequer Stock 1999-2002 "A"
9½% Conversion Stock 2002
10% Conversion Stock 2002
9% Exchequer Stock 2002
7% Treasury 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
6½% Treasury Stock 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
5% Treasury Stock 2004
6¾% Treasury Stock 2004 "A"
43/8% 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"
8½% Treasury Stock 2005
8% Treasury Loan 2002-2006
8% Treasury Loan 2002-2006 "A"
2% Index-Linked Treasury Stock 2006
9¾% Conversion Stock 2006
7½% Treasury Stock 2006
7¾% Treasury Stock 2006
11¾% Treasury Stock 2003-2007
11¾% Treasury Stock 2003-2007 "A"
7¼% Treasury Stock 2007
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
5¾% 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
8% Treasury Stock 2015
8% Treasury Stock 2015 "A"
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
8% Treasury Stock 2021
2½% Index-Linked Treasury Stock 2024
6% Treasury Stock 2028
41/8% Index-Linked Treasury Stock 2030
4¼% Treasury Stock 2032


Securities issued by certain public corporations and guaranteed by the Treasury
3% North of Scotland Electricity Stock 1989-92

Notes:

 [1] 1992 c.12.back


ISBN 0 11 043984 8


  Prepared 28 November 2002

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URL: http://www.bailii.org/uk/legis/num_reg/2002/20022849.html