Statutory Instruments
2014 No. 1120
Capital Gains Tax
Corporation Tax
The Taxation of Chargeable Gains (Gilt-edged Securities) Order 2014
Made
28th April 2014
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 1992( 1 ):
Citation
1. This Order may be cited as the Taxation of Chargeable Gains (Gilt-edged Securities) Order 2014.
Securities specified as gilt-edged securities
2. For the purposes of the Taxation of Chargeable Gains Act 1992 the following securities are specified as โgilt-edged securitiesโโ
1ยพ% Treasury Gilt 2019
2ยพ% Treasury Gilt 2024.
Sam Gyimah
David Evennett
Two of the Lords Commissioners of Her Majestyโs Treasury
28th April 2014