# The Capital Gains Tax (Gilt-edged Securities) Order 2005, Note: 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/note (the official version)
Page: https://openlegislation.uk/capital-gains-tax-gilt-edged-securities-order-2005/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.