{
  "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-2/paragraph-1.json",
  "legislation": "ukpga/1979/14",
  "legislation_title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",
  "path": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "For the purposes of this Act “gilt-edged securities” means the securities specified in Part II of this Schedule, and such of the following securities, denominated in sterling and issued after 15th April 1969, as may be specified by order made by the Treasury by statutory instrument, namely—\n(a) stocks and bonds issued under section 12 of the National Loans Act 1968, and\n(b) stocks and bonds guaranteed by the Treasury and issued under the Electricity (Scotland) Acts 1943 to 1954, the Electricity Acts 1947 and 1957 . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words repealed by Electricity Act 1989 (c. 29), s. 112 and Sch. 18 from a day to be appointed"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words repealed by Gas Act 1986 (c. 44), s. 67(4) and Sch. 9 Part II"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1968 c. 13."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "See also Capital Gains Tax Act 1979 (c. 14), Sch. 6 para. 19"
    },
    {
      "type": "P",
      "label": "P1",
      "text": "Sch. 2 para. 1: power exercised by S.I.1991/2678For previous exercises of power see Index to Government Orders"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/14/schedule/2/paragraph/1",
    "retrieved_at": "2026-10-29T10:18:25.768570+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}