{
  "url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-2005/note",
  "json_url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-2005/note.json",
  "legislation": "uksi/2005/276",
  "legislation_title": "The Capital Gains Tax (Gilt-edged Securities) Order 2005",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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”).\nOther 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.\nA 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/276/note",
    "retrieved_at": "2026-10-29T05:10:12.618963+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."
}