{
  "url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1991/introduction",
  "json_url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1991/introduction.json",
  "legislation": "uksi/1991/2678",
  "legislation_title": "The Capital Gains Tax (Gilt-edged Securities) Order 1991",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 27th November 1991\nThe Treasury, in exercise of the powers conferred on them by paragraph 1 of Schedule 2 to the Capital Gains Tax Act 1979, hereby makes the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 14 ; sub-paragraph (b) of paragraph 1 was repealed (as to part) by section 67(4) of, and Part II of Schedule 9 to, the Gas Act 1986 (c. 44) with effect from 24th August 1986 by virtue of S.I. 1986/1318, and (as to the remainder) by section 112(4) of, and Schedule 18 to, the Electricity Act 1989 (c. 29) with effect from 31st March 1990 by virtue of S.I. 1990/117 (C.4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2678/introduction",
    "retrieved_at": "2026-10-29T14:33:50.667419+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."
}