{
  "url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1994/note",
  "json_url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1994/note.json",
  "legislation": "uksi/1994/2656",
  "legislation_title": "The Capital Gains Tax (Gilt-edged Securities) Order 1994",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order specifies gilt-edged securities disposals of which are exempt from tax on capital gains in accordance with section 115 of the Taxation of Chargeable Gains Act 1992 (“the 1992 Act”).\nOther specified gilt-edged securities disposals of which are exempt from tax on capital gains in accordance with section 115 of the 1992 Act are listed in Part II of Schedule 9 to the 1992 Act and in S.I. 1993/950.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2656/note",
    "retrieved_at": "2026-10-29T13:24:42.458365+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."
}