# The Taxation of Chargeable Gains (Gilt-edged Securities) Order 2006

S.I. 2006/184 · made 30 January 2006

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”).

Made under: Taxation of Chargeable Gains Act 1992 (Schedule 9 paragraph 1)

PDFs: Printed copy https://openlegislation.uk/taxation-of-chargeable-gains-gilt-edged-securities-order-2006/pdf/uksi_20060184_en.pdf

## Introductory text

CAPITAL GAINS TAX
CORPORATION TAX
Made 30th January 2006
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 Taxation of Chargeable Gains (Gilt-edged Securities) Order 2006.

## 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—
4¼% Treasury Gilt 2011;
4¾% Treasury Stock 2020;
4¼% Treasury Stock 2036;
1¼% Index-linked Treasury Gilt 2055;
4¼% Treasury Gilt 2055.

## Signature

Dave Watts
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury
30th January 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.I. 1993/950, 1994/2656, 1996/1031, 2001/1122, 2002/2849, 2004/438 and 2005/276.
A complete list of gilts to which this and previous Orders apply may be found on the HM Revenue & Customs website (www.hmrc.gov.uk) or obtained by writing to HM Revenue & Customs, 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/2006/184 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-gilt-edged-securities-order-2006
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.