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The Taxation of Chargeable Gains (Gilt-edged Securities) (No.2) Order 2006

S.I. 2006/3170 · Made 28 November 2006

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Capital gains tax

corporation tax

Made 28th November 2006

The Treasury, in exercise of the powers conferred by paragraph 1 of Schedule 9 to the Taxation of Chargeable Gains Act 1992f1, make the following Order:

Annotations to the whole text

Footnotes

f1

1992 c.12.

Contents

  1. 1Citation
  2. 2Securities specified as gilt-edged securities
  3. Signature
  4. Explanatory note

1Citation

This Order may be cited as the Taxation of Chargeable Gains (Gilt-edged Securities) (No.2) Order 2006.

2Securities 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—

  • 4% Treasury Gilt 2016;

  • 1¼% Index-Linked Treasury Gilt 2017;

  • 1¼% Index-Linked Treasury Gilt 2027;

  • 4¼% Treasury Gilt 2027;

  • 4¼% Treasury Gilt 2046.

Signature

Kevin Brennan

Alan Campbell

Two of the Lords Commissioners of Her Majesty’s Treasury

28th November 2006

Explanatory note

(This note is not part of the Order)

This Order specifies five 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.Is 1993/950, 1994/2656, 1996/1031, 2001/1122, 2002/2849, 2004/438, 2005/276 and 2006/184.

A complete list of gilts to which this and previous Orders apply may be found on the HM Revenue and Customs website (www.hmrc.gov.uk) or obtained by writing to HM Revenue and Customs, Ministerial Correspondence Unit, 1st Floor, Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB.