{
  "url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1988",
  "json_url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1988.json",
  "id": "uksi/1988/360",
  "title": "The Capital Gains Tax (Gilt-edged Securities) Order 1988",
  "short_title": "Capital Gains Tax (Gilt-edged Securities) 1988",
  "long_title": "This Order specifies gilt-edged securities disposals of which are exempt from tax on capital gains in accordance with section 67 of the Capital Gains Tax Act 1979. Section 59 of the Finance Act 1986 (c. 41) substituted in relation to disposals on or after 2nd July 1986 a new section 67 of the Capital Gains Tax Act 1979 for that originally enacted.",
  "citation": "S.I. 1988/360",
  "type": "uksi",
  "year": "1988",
  "number": "360",
  "version": "current",
  "date": "1988-03-01",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1988/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
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      "number": "1",
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      "url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1988/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Signature",
      "url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1988/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-1988/note",
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    }
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      "date": "2023-11-22",
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      "url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1988/pdf/uksi_19880360_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1988/360/pdfs/uksi_19880360_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": [
        "schedule/2/paragraph/1"
      ]
    }
  ],
  "changes_made_to": 1,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/360",
    "retrieved_at": "2026-10-29T16:10:48.231918+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."
}