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

S.I. 2004/438 · made 23 February 2004

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”).

Made under: Taxation of Chargeable Gains Act 1992 (Schedule 9 paragraph 1)

PDFs: Printed copy https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-2004/pdf/uksi_20040438_en.pdf

## Introductory text

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 1992 hereby make the following Order:

## 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

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Source: https://www.legislation.gov.uk/uksi/2004/438 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-2004
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.