2023 No. 710

Capital Gains Tax

Corporation Tax

The Taxation of Chargeable Gains (Gilt-edged Securities) Order 2023

Made

26th June 2023

The Treasury make this 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 2023.

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”—

4⅛% Treasury Gilt 2027
3¾% Treasury Gilt 2038
3¼% Treasury Gilt 2033
3½% Treasury Gilt 2025
3¾% Treasury Gilt 2053
0⅝% Treasury Gilt 2045
4% Treasury Gilt 2063.

Andrew Stephenson

Steve Double

Two of the Lords Commissioners of His Majesty’s Treasury

26th June 2023

( 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Status: This is the original version (as it was originally made).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 2023 (2023/710)

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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_f718de5fce

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