# Taxation of Chargeable Gains Act 1992, Paragraph 1A


(1) Any security which is a strip of a security which is a gilt-edged security for the purposes of this Act is also itself a gilt-edged security for those purposes.
(2) In this paragraph “strip” has the same meaning as in section 47 of the Finance Act 1942.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/9/paragraph/1A (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-9/paragraph-1A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.