# The Capital Gains Tax (Gilt-edged Securities) Order 1994, Note: Explanatory note


(This note is not part of the Order)
This 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”).
Other 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.

---
Source: https://www.legislation.gov.uk/uksi/1994/2656/note (the official version)
Page: https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-1994/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.