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The Capital Gains Tax (Gilt-edged Securities) Order 1991
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- UK Statutory Instruments
- 1991 No. 2678
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order specifies gilt-edged securities disposals of which are exempt from tax on capital gains in accordance with section 67 of the Capital Gains Tax Act 1979. Section 59 of the Finance Act 1986 (c. 41) substituted in relation to disposals on or after 2nd July 1986 a new section 67 of the Capital Gains Tax Act 1979 for that originally enacted.
Other specified gilt-edged securities disposals of which are exempt from tax on capital gains in accordance with section 67 of the Capital Gains Tax Act 1979, or under that section as substituted, are listed in Part II of Schedule 2 to the Capital Gains Tax Act 1979 and in S.I. 1989/944 (the Explanatory Note to which lists securities specified in previous Orders).
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