{
  "url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1988/article-1",
  "json_url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1988/article-1.json",
  "legislation": "uksi/1988/360",
  "legislation_title": "The Capital Gains Tax (Gilt-edged Securities) Order 1988",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1988",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "This Order may be cited as the Capital Gains Tax (Gilt-edged Securities) Order 1988.\n2. The following securities are hereby specified for the purposes of Schedule 2 to the Capital Gains Tax Act 1979—\n8 % Treasury Convertible Stock 1990\n8 % Treasury Loan 1991\n2 % Index-linked Treasury Stock 1992\n3 % Treasury Stock 1992\n8 % Treasury Loan 1992\n10 % Treasury Loan 1994\n8¾% Treasury Loan 1997 “B”\n9¾% Exchequer Stock 1998 “A”\n8½% Treasury Loan 2000\n9% Conversion Stock 2000 “A”\n9% Exchequer Stock 2002\n9¾% Conversion Loan 2003\n9½% Conversion Stock 2005 “A”\n8% Treasury Loan 2002—2006 “A”\n9% Treasury Loan 2008\n9% Treasury Loan 2008 “A”\n2½% Index-linked Treasury Stock 2024",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/360/article/1",
    "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."
}