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Gilt-edged securities.



Taxation of Chargeable Gains Act 1992

The charge to tax.

Computation of gains.

Assets and disposals.

Assets held on 31st March 1982 (including assets held on 6th April 1965).

The indexation allowance and interpretative provisions.

Husband and wife.

Meaning of "settled property".

Application of Act to unit trust schemes.

Share pooling: general interpretative provisions.

Application of sections 127 to 131.

Stock dividends: consideration for new holding.

Roll-over relief.

Relief for gifts of business assets.

Interpretation of sections 170 to 181.

Roll-over relief not available for gains on oil licences.

Policies of insurance.

Disposal of assets on amalgamation of building societies etc.

Relief on disposal of private residence.

Valuation: general.

Application of exempt amount in cases involving settled property.

Assets held on 6th April 1965.

Assets held on 31st March 1982.

Deferred charges on gains before 31st March 1982.

Attribution of gains to settlors with interest in non-resident or dual resident settlement.

Retirement relief etc.

Relief for gifts of business assets.

Leases.

Consequential amendments.

Transitional provisions and savings.

Repeals.



Taxation of Chargeable Gains Act 1992
1992 c. 12 - continued

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SCHEDULE 9
Section 288. 
 Gilt-edged securities
 
Part I
 
General
        1.    For the purposes of this Act "gilt-edged securities" means the securities specified in Part II of this Schedule, and such stocks and bonds issued under section 12 of the [1968 c. 13.] National Loans Act 1968, denominated in sterling and issued after 15th April 1969, as may be specified by order made by the Treasury.
        2.    The Treasury shall cause particulars of any order made under paragraph 1 above to be published in the London and Edinburgh Gazettes as soon as may be after the order is made.
        3.    Section 14(b) of the [1978 c. 30.] Interpretation Act 1978 (implied power to amend orders made by statutory instrument) shall not apply to the power of making orders under paragraph 1 above.
 
Part II
 
Existing gilt-edged securities
 
Stocks and bonds charged on the National Loans Fund
 

12¾%Treasury Loan 1992
8%Treasury Loan 1992
10%Treasury Stock 1992
3%Treasury Stock 1992
12¼%Exchequer Stock 1992
13½%Exchequer Stock 1992
10½%Treasury Convertible Stock 1992
2%Index-linked Treasury Stock 1992
12½%Treasury Loan 1993
6%Funding Loan 1993
13¾%Treasury Loan 1993
10%Treasury Loan 1993
8¼%Treasury Stock 1993
14½%Treasury Loan 1994
12½%Exchequer Stock 1994
9%Treasury Loan 1994
10%Treasury Loan 1994
13½%Exchequer Stock 1994
8½%Treasury Stock 1994
8½%Treasury Stock 1994 "A"
2%Index-linked Treasury Stock 1994
3%Exchequer Gas Stock 1990-95
12%Treasury Stock 1995
10¼%Exchequer Stock 1995
12¾%Treasury Loan 1995
9%Treasury Loan 1992-96
15¼%Treasury Loan 1996
13¼%Exchequer Loan 1996
14%Treasury Stock 1996
2%Index-linked Treasury Stock 1996
10%Conversion Stock 1996
13¼%Treasury Loan 1997
10½%Exchequer Stock 1997
8¾%Treasury Loan 1997
8¾%Treasury Loan 1997 "B"
8¾%Treasury Loan 1997 "C"
15%Exchequer Stock 1997
6¾%Treasury Loan 1995-98
15½%Treasury Loan 1998
12%Exchequer Stock 1998
12%Exchequer Stock 1998 "A"
9¾%Exchequer Stock 1998
9¾%Exchequer Stock 1998 "A"
9½%Treasury Loan 1999
10½%Treasury Stock 1999
12¼%Exchequer Stock 1999
12¼%Exchequer Stock 1999 "A"
12¼%Exchequer Stock 1999 "B"
2½%Index-linked Treasury Convertible Stock 1999
10¼%Conversion Stock 1999
9%Conversion Stock 2000
9%Conversion Stock 2000 "A"
13%Treasury Stock 2000
8½%Treasury Loan 2000
14%Treasury Stock 1998-2001
2½%Index-linked Treasury Stock 2001
9¾%Conversion Stock 2001
10%Treasury Stock 2001
9½%Conversion Loan 2001
12%Exchequer Stock 1999-2002
12%Exchequer Stock 1999-2002 "A"
9½%Conversion Stock 2002
10%Conversion Stock 2002
9%Exchequer Stock 2002
9¾%Treasury Stock 2002
13¾%Treasury Stock 2000-2003
13¾%Treasury Stock 2000-2003 "A"
2½%Indexed-linked Treasury Stock 2003
9¾%Conversion Loan 2003
10%Treasury Stock 2003
3½%Funding Stock 1999-2004
11½%Treasury Stock 2001-2004
9½%Conversion Stock 2004
10%Treasury Stock 2004
12½%Treasury Stock 2003-2005
12½%Treasury Stock 2003-2005 "A"
10½%Exchequer Stock 2005
9½%Conversion Stock 2005
9½%Conversion Stock 2005 "A"
8%Treasury Loan 2002-2006
8%Treasury Loan 2002-2006 "A"
2%Indexed-linked Treasury Stock 2006
9¾%Conversion Stock 2006
11¾%Treasury Stock 2003-2007
11¾%Treasury Stock 2003-2007 "A"
8½%Treasury Loan 2007
13½%Treasury Stock 2004-2008
9%Treasury Loan 2008
9%Treasury Loan 2008 "A"
2½%Indexed-linked Treasury Stock 2009
8%Treasury Stock 2009
2½%Indexed-linked Treasury Stock 2011
9%Conversion Loan 2011
5½%Treasury Stock 2008-2012
2½%Indexed-linked Treasury Stock 2013
7¾%Treasury Loan 2012-2015
2½%Treasury Stock 1986-2016
2½%Indexed-linked Treasury Stock 2016
2½%Indexed-linked Treasury Stock 2016 "A"
12%Exchequer Stock 2013-2017
2½%Indexed-linked Treasury Stock 2020
2½%Indexed-linked Treasury Stock 2024
2½%Annuities 1905 or after
2¾%Annuities 1905 or after
2½%Consolidated Stock 1923 or after
4%Consolidated Loan 1957 or after
3½%Conversion Loan 1961 or after
2½%Treasury Stock 1975 or after
3%Treasury Stock 1966 or after
3½%War Loan 1952 or after
10%Conversion Stock 1996 "A"
10%Conversion Stock 1996 "B"
12%Exchequer Stock 1998 "B"
9%Conversion Stock 2000 "B"
13%Treasury Stock 2000 "A"
10%Treasury Stock 2001 "A"
10%Treasury Stock 2001 "B"
9¾%Treasury Stock 2002 "A"
9¾%Treasury Stock 2002 "B"
10%Treasury Stock 2003 "A"
9½%Conversion Stock 2004 "A"
9%Treasury Loan 2008 "B"
9%Treasury Loan 2008 "C"
9%Conversion Loan 2011 "A"


 
Securities issued by certain public corporations and guaranteed by the Treasury
 

3%North of Scotland Electricity Stock 1989-92


 
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Prepared 20th September 2000

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