{
  "url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1987",
  "json_url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1987.json",
  "id": "uksi/1987/259",
  "title": "The Capital Gains Tax (Gilt-edged Securities) Order 1987",
  "short_title": "Capital Gains Tax (Gilt-edged Securities) 1987",
  "long_title": "This Order specifies gilt-edged securities which are exempt from tax on capital gains if held for more than twelve months or if disposed of on or after 2nd July 1986 (section 67 of the Capital Gains Tax Act 1979 as amended by section 67(1) of the Finance Act 1985 (c. 54)).",
  "citation": "S.I. 1987/259",
  "type": "uksi",
  "year": "1987",
  "number": "259",
  "version": "current",
  "date": "1987-02-25",
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      "url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1987/introduction",
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    },
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      "url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1987/article-1",
      "extent": null,
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    },
    {
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    },
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      "url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1987/signature",
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1987/note",
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    }
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      "source_url": "https://www.legislation.gov.uk/uksi/1987/259/pdfs/uksi_19870259_en.pdf"
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  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "ukpga/1992/12",
      "affecting_title": "Taxation of Chargeable Gains Act 1992",
      "affecting_provisions": "Sch. 12"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1979/14",
      "title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
      "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",
      "provisions": [
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  "instruments_made_under_url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1987/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/259",
    "retrieved_at": "2026-10-29T16:32:20.896020+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."
}