2015 No. 1790

Capital Gains Tax

Corporation Tax

The Taxation of Chargeable Gains (Gilt-edged Securities) Order 2015

Made

12th October 2015

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 2015.

Securities specified as gilt-edged securities

2. For the purposes of the Taxation of Chargeable Gains Act 1992 the following securities are specified as “gilt-edged securities”—

3½% Treasury Gilt 2045
0⅛% Index-linked Treasury Gilt 2058
2% Treasury Gilt 2020
2% Treasury Gilt 2025
0⅛% Index-linked Treasury Gilt 2026
0⅛% Index-linked Treasury Gilt 2046
1½% Treasury Gilt 2021.

David Evennett

George Hollingbery

Two of the Lords Commissioners of Her Majesty’s Treasury

12th October 2015

( 1 )

1992 c. 12 .

Original format only 1. Citation

Original format only 2. Securities specified as gilt-edged securities

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Taxation of Chargeable Gains (Gilt-edged Securities) Order 2015 (2015/1790)

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in force*	In force only for specified purposes (see footnote)
not in force	Not in force in England (may be in force in other geographies, see footnotes)
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footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj

Defined Term	Section/Article	ID	Scope of Application
gilt-edged securities	art. 2.	def_1ca01f60ca

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