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The Taxation of Chargeable Gains (Gilt-edged Securities) Order 2010

S.I. 2010/416 · Made 23 February 2010

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 23rd February 2010

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

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) Order 2010.

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—

  • 4¼% Treasury Gilt 2049

  • 4½% Treasury Gilt 2019

  • 1¼% Index-Linked Treasury Gilt 2032

  • 3¼% Treasury Gilt 2011

  • 4% Treasury Gilt 2022

  • 4¼% Treasury Gilt 2039

  • 2¼% Treasury Gilt 2014

  • 4½% Treasury Gilt 2034

  • 3¾% Treasury Gilt 2019

  • 0⅝% Index-Linked Treasury Gilt 2042

  • 0½% Index-Linked Treasury Gilt 2060

  • 4% Treasury Gilt 2060

  • 2¾% Treasury Gilt 2015

  • 0½% Index-Linked Treasury Gilt 2050

  • 0⅝% Index-Linked Treasury Gilt 2040.

Signature

Steve McCabe

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

23rd February 2010

Explanatory note

(This note is not part of the Order)

This Order specifies fifteen 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, disposal 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.s 1993/950, 1994/2656, 1996/1031, 2001/1122, 2002/2849, 2004/438, 2005/276, 2006/184, 2006/3170 and 2008/1588.

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.