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The Capital Gains Tax (Gilt-edged Securities) Order 2004

S.I. 2004/438 · Made 23 February 2004

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

TAXES

Made 23rd February 2004

The Treasury, in exercise of the powers conferred upon them by paragraph 1 of Schedule 9 to the Taxation of Chargeable Gains Act 1992f1 hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1992 c. 12.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

This Order may be cited as the Capital Gains Tax (Gilt-edged Securities) Order 2004.

2

The following securities are hereby specified for the purposes of Schedule 9 to the Taxation of Chargeable Gains Act 1992—

  • 4½% Treasury Stock 2007

  • 4% Treasury Stock 2009

  • 4¾% Treasury Stock 2015.

Signature

Jim Murphy

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

23rd February 2004

Explanatory note

(This note is not part of the Order)

This Order specifies three further gilt-edged securities disposals of which are exempt from tax on chargeable gains in accordance with section 115 of the Taxation of Chargeable Gains Act 1992 (“the 1992 Act”).

Other gilt-edged securities disposals of which are exempt from tax on chargeable gains in accordance with section 115 of the 1992 Act are specified in Part II of Schedule 9 to the 1992 Act and in S.I. 1993/950, 1994/2656, 1996/1031, 2001/1122, and 2002/2849.

A complete list of gilts to which this and previous Orders apply may be found on the Inland Revenue Website (www.inlandrevenue.gov.uk) or obtained by writing to the address given below:

Inland Revenue,

Capital & Savings Ministerial Correspondence Unit,

1st Floor,

Ferrers House,

PO Box 38,

Castle Meadow Road,

Nottingham

NG2 1BB