# The Capital Gains Tax (Gilt-edged Securities) Order 2005

S.I. 2005/276 · made 9 February 2005

This Order specifies two 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-2005/pdf/uksi_20050276_en.pdf

## Introductory text

TAXES
Made 9th February 2005
The Treasury, in exercise of the powers conferred upon them by paragraph 1 of Schedule 9 to the Taxation of Chargeable Gains Act 1992, make the following Order:

## 1 Citation

This Order may be cited as the Capital Gains Tax (Gilt-edged Securities) Order 2005.

## 2 Securities specified as gilt-edged securities

For the purposes of Schedule 9 to the Taxation of Chargeable Gains Act 1992 (gilt-edged securities) the following securities are specified—
4¾% Treasury Stock 2010;
4¾% Treasury Stock 2038.

## Signature

Nick Ainger
Jim Murphy
Two of the Lords Commissioners of Her Majesty’s Treasury
9th February 2005

## Explanatory note

(This note is not part of the Order)
This Order specifies two 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, are specified in Part 2 of Schedule 9 to the 1992 Act and in S.I. 1993/950, 1994/2656, 1996/1031, 2001/1122, 2002/2849 and 2004/438.
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 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/2005/276 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-2005
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.