“Absolutely entitled as against the trustee”,S. 46(2).,
“Authorised unit trust”,s. 92,
“Branch or agency”,S. 12(3).,
“ Class ”, in relation to shares or securities.,S. 64(1).,
“Connected”, in references to persons being connected with one another.,S. 63.,
“Court investment fund”,S. 92.,
“Gilt-edged securities”,Schedule 2.,
“Investment trust”,S. 92.,
“ Issued ”, in relation to shares or debentures,S.64(2).,
“Lease” and cognate expressions,Paragraph 10(1) of Schedule 3.,
“Legatee”,S. 47(2)(3),
“Market value”,Ss. 150 to 153; Part I of Schedule 6.,
“Resident” and “ordinarily resident”,S. 18(1).,
“Settled property”,S. 51.,
“Shares”,S. 64(1).,
“Unit trust scheme”,S. 92.,
11½%,Treasury Stock 1979,
3 %,Treasury Stock 1979,
10½%,Treasury Stock 1979,
9 %,Treasury Convertible Stock 1980,
4 %,British Overseas Airways Stock 1974-80,
9½%,Treasury Stock 1980,
3½%,Treasury Stock 1977-80,
5¼%,Funding Loan 1978-80,
13 %,Exchequer Stock 1980,
11½%,Treasury Stock 1981,
3½%,Treasury Stock 1979-81,
9¾%,Treasury Stock 1981,
8¼%,Exchequer Stock 1981,
9½%,Exchequer Stock 1981,
3 %,Exchequer Stock 1981,
,Variable Rate Treasury Stock 1981,
12¾%,Exchequer Stock 1981,
8½%,Treasury Loan 1980-82,
3 %,Treasury Stock 1982,
14 %,Treasury Stock 1982,
2½%,British Overseas Airways Stock 1977-82,
,Variable Rate Treasury Stock 1982,
8¼%,Treasury Stock 1982,
9¼%,Exchequer Stock 1982,
8¾%,Exchequer Stock 1983,
3 %,British Overseas Airways Stock 1980-83,
3 %,Exchequer Stock 1983,
12 %,Treasury Loan 1983,
9¼%,Treasury Stock 1983,
10 %,Exchequer Stock 1983,
5½%,Funding Stock 1982-84,
12¼%,Exchequer Stock 1985,
8½%,Treasury Loan 1984-86,
6½%,Funding Loan 1985-87,
7¾%,Treasury Loan 1985-88,
3 %,British Transport Stock 1978-88,
5 %,Treasury Stock 1986-89,
13 %,Treasury Stock 1990,
8¼%,Treasury Loan 1987-90,
11¾%,Treasury Stock 1991,
5¾%,Funding Loan 1987-91,
12¾%,Treasury Loan 1992,
10 %,Treasury Stock 1992,
12¼%,Exchequer Stock 1992,
12½%,Treasury Loan 1993,
6 %,Funding Loan 1993,
13¾%,Treasury Loan 1993,
14½%,Treasury Loan 1994,
12½%,Exchequer Stock 1994,
9 %,Treasury Loan 1994,
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,
13¼%,Treasury Loan 1997,
10½%,Exchequer Stock 1997,
8¾%,Treasury Loan 1997,
6¾%,Treasury Loan 1995-98,
15½%,Treasury Loan 1998,
12 %,Exchequer Stock 1998,
9½%,Treasury Loan 1999,
10½%,Treasury Stock 1999,
12 %,Exchequer Stock 1999-2002,
3½%,Funding Stock 1999-2004,
12½%,Treasury Stock 2003-2005,
8 %,Treasury Loan 2002-2006,
5½%,Treasury Stock 2008-2012,
7¾%,Treasury Loan 2012-2015,
2½%,Treasury Stock 1986-2016,
12 %,Exchequer Stock 2013-2017,
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,
. . .,. . .,
4¼%,North of Scotland Electricity Stock 1974-79,
4¼%,British Electricity Stock 1974-79,
3½%,British Electricity Stock 1976-79,
3½%,North of Scotland Electricity Stock 1977-80,
3 %,British European Airways Stock 1980-83,
3 %,North of Scotland Electricity Stock 1989-92,
3 %,British Gas Stock 1990-95.,
If the duration of the lease is not an exact number of years the percentage to be derived from the Table above shall be the percentage for the whole number of years plus one twelfth of the difference between that and the percentage for the next higher number of years for each odd month counting an odd 14 days or more as one month.,

50 (or more),100,25,81.100,
49,99.657,24,79.622,
48,99.289,23,78.055,
47,98.902,22,76.399,
46,98.490,21,74.635,
45,98.059,20,72.770,
44,97.595,19,70.791,
43,97.107,18,68.697,
42,96.593,17,66.470,
41,96.041,16,64.116,
40,95.457,15,61.617,
39,94.842,14,58.971,
38,94.189,13,56.167,
37,93.497,12,53.191,
36,92.761,11,50.038,
35,91.981,10,46.695,
34,91.156,9,43.154,
33,90.280,8,39.399,
32,89.354,7,35.414,
31,88.371,6,31.195,
30,87.330,5,26.722,
29,86.226,4,21.983,
28,85.053,3,16.959,
27,83.816,2,11.629,
26,82.496,1,5.983,
,,0,0,

Taxes Management Act 1970 (c. 9),
In the Taxes Management Act 1970,,,
section,,,
12(2)(b),section 30(6).,section 128(6) (without adding more words).,
25(9),subsections (1) and (8) of section 45 of the Finance Act 1965.,sections 64, 93 and 155(1).,
28(2),section 45(1) of the Finance Act 1965.,section 51.,
,subsections (1) and (8) of that section.,sections 64, 93 and 155(1) of that Act (without adding more words).,
Income and Corporation Taxes Act 1970 (c. 10),
In the Income and Corporation Taxes Act 1970,,,
section,,,
. . .,. . .,. . .,
. . .,. . .,. . .,
. . .,. . .,. . .,
. . .,. . .,. . .,
267(1),Part II of Schedule 6 to the Finance Act 1965.,Schedule 5.,
267(3),subsection (1) or subsection (2) of section 38 of the Finance Act 1965.,section 96 or 97.,
267(3A),Subsections (4) to (7) of section 40 of the Finance Act 1977.,Subsections (2) to (5) of section 88.,
,subsection (3)(b).,subsection (1) (without adding more words).,
269(1)(a),paragraph 4 of Schedule 6 to the Finance Act 1965.,section 32.,
269(1),paragraph 4.,section 32 (without adding more words).,
270(4)(a),section 41 of the Finance Act 1969.,section 67.,
270(5)(b),section 41 of the Finance Act 1969.,section 67.,
273(2),Schedule 7 to the Finance Act 1965.,section 72.,
,paragraph 3 of that Schedule.,that section (without adding more words).,
274(1) and (2),paragraph 1 of Schedule 7 to the Finance Act 1965.,section 122.,
275(1),paragraph 6 of Schedule 6 to the Finance Act 1965.,section 34.,
275(2),Part II of Schedule 6 to the Finance Act 1965.,Schedule 5.,
276(1),section 33 of the Finance Act 1965.,sections 115 to 121.,
276(2),Paragraph 16(2) of Schedule 19 to the Finance Act 1969.,Section 117(2).,
,paragraph 16(2).,section 117(2) (without adding more words).,
278(4)(b),section 33 of the Finance Act 1965.,sections 115 to 121.,
279(6),paragraph 6 or paragraph 7 of Schedule 7 to the Finance Act 1965.,section 85 or section 86.,
279(7),paragraph 7 of the said Schedule 7.,section 86.,
280(8),section 23(4) of the Finance Act 1965.,section 22(2).,
. . .,. . .,. . .,
. . .,. . .,. . .,
. . .,. . .,. . .,
. . .,. . .,. . .,
. . .,. . .,. . .,
. . .,. . .,. . .,
. . .,. . .,. . .,
. . .,. . .,. . .,
489(12),paragraphs 2 and 5 of Schedule 6 to the Finance Act 1965.,sections 31 and 33.,
Finance Act 1970 (c. 24),
In the Finance Act 1970,,,
Schedule 3 paragraph 8(1),Part II of Schedule 6.,Schedule 5 (without adding more words).,
. . .,. . .,. . .,
. . .,. . .,. . .,
. . .,. . .,. . .,
. . .,. . .,. . .,
. . .,. . .,. . .,
. . .,. . .,. . .,
Finance ( No. 2) Act 1975 (c. 45),
In the Finance ( No. 2) Act 1975,,,
section,,,
. . .,. . .,. . .,
58(8),paragraph 4 of Schedule 6 to the Finance Act 1965.,section 32.,
,sub-paragraph (1)(c) of that paragraph.,subsection (1)(c) of that section (without adding more words).,
,sub-paragraph (1)(a) and (b) of that paragraph.,subsection (1)(a) and (b) of that section (without adding more words).,
58(9),sub-paragraph (1) of paragraph 6 of Schedule 10 to the Finance Act 1971.,section 66(1).,
,sub-paragraph (2) of that paragraph.,subsection (2) of the said section 66 (without adding more words).,
,under sub-paragraph (1).,under subsection (1) (without adding more words).,
58(12),paragraph 5 of Schedule 7 to the Finance Act 1965.,section 82.,
,. . .,. . .,
. . .,. . .,. . .,
. . .,. . .,. . .,
Finance Act 1976 (c. 40),
In the Finance Act 1976,,,
section,,,
54(3)(a),section 53(3) above.,section 84(3).,
54(3)(b),section 33 of the Finance Act 1965.,sections 115 to 121.,
,that section.,section 118 of that Act (without adding more words).,
. . .,. . .,. . .,
. . .,. . .,. . .,
. . .,. . .,. . .,
Finance Act 1977 (c. 36),
In the Finance Act 1977,,,
section,,,
41(1),(see amendment in this Table of section 267(3A) of the Income and Corporation Taxes Act 1970).,,
46(2)(a),paragraph 4, 5, 6 or 7 of Schedule 7 to the Finance Act 1965.,sections 77 to 86.,
46(2)(b),section 53 of the Finance Act 1976.,section 84 of that Act (without adding more words).,
46(6),paragraph 5 of Schedule 7 to the said Act of 1965.,section 82.,
,the words from “section 45(8)” to “Finance Act 1971”.,section 86(7), 93 or 139 of that Act (without adding more words).,
46(7),paragraph 6 or 7 of Schedule 7 to the said Act of 1965.,section 85 or 86.,
,section 40(2) above.,section 87(1) of that Act (without adding more words).,
. . .,. . .,. . .,
. . .,. . .,. . .,

1965 c. 25.,Finance Act 1965.,Part III, except section 45(12).,
,,Section 94.,
,,Schedules 6 to 9.,
,,Schedule 10, except paragraph 15.,
1966 c. 18.,Finance Act 1966.,Section 43.,
,,Schedule 10.,
1967 c. 54.,Finance Act 1967.,Section 32.,
,,Section 35.,
,,Section 37.,
,,Section 45(3)(h).,
,,Schedule 13.,
1968 c. 44.,Finance Act 1968.,Section 32.,
,,Section 34.,
,,Section 61(5).,
,,Schedules 11 and 12.,
1969 c. 32.,Finance Act 1969.,Sections 41 and 42.,
,,Section 61(3)(e).,
,,Schedules 18 and 19.,
1970 c. 9.,Taxes Management Act 1970.,Section 47(4).,
,,In section 57(3)(c) the words “or under any provision in the Finance Act 1965”.,
1970 c. 10.,Income and Corporation Taxes Act 1970.,In Schedule 15—,
,,paragraphs 6 and 7;,
,,in Part I of the Table in paragraph 11 the entries amending the Finance Act 1965;,
,,in Part II of that Table the entries amending—,
,,the Finance Act 1965 (except section 93),,
,,the Finance Act 1967,,
,,the Finance Act 1968,,
,,Schedules 18 and 19 to the Finance Act 1969;,
,,paragraph 12(1).,
1970 c. 24.,Finance Act 1970.,In section 28(1) the words from “section 41” to “1969 and of”.,
1971 c. 68.,Finance Act 1971.,Section 55, except subsection (5).,
,,Section 56.,
,,Sections 58 to 60.,
,,In section 69(3) the words from “Part IV” to the end of the subsection.,
,,In Schedule 3 paragraph 10.,
,,In Schedule 6 paragraph 91.,
,,In Schedule 8 paragraph 16(1).,
,,Schedule 9, except paragraph 4.,
,,Schedule 10.,
,,Schedule 12.,
1972 c. 41.,Finance Act 1972.,Sections 112 to 119.,
,,In section 124(2) the words “or gains” before paragraph (a), and in paragraph (a) the words “or gains” (in three places) and the words “or section 40(1) of the Finance Act 1965.”.,
,,Section 134(3)(c).,
,,In Schedule 24 paragraphs 1 and 2.,
1973 c. 51.,Finance Act 1973.,Section 37.,
,,Section 51.,
,,In section 54(1) the words “capital gains tax”.,
,,In Schedule 16 paragraph 15.,
,,Schedule 20.,
,,In Schedule 21 paragraph 4.,
1974 c. 30.,Finance Act 1974.,Section 8(8).,
,,Sections 31 to 33.,
,,Section 48.,
,,In section 57(3)(b) the words from “and so far” to the end of the paragraph.,
,,In Schedule 8 paragraph 6.,
1975 c. 7.,Finance Act 1975.,Section 53.,
,,In Schedule 12 paragraphs 12, 13 and 17.,
1975 c. 45.,Finance ( No. 2) Act 1975.,Section 44(4).,
,,Section 57.,
,,Sections 59 to 64.,
,,In section 75(3)(c) the words from “and so far” to the end of the paragraph.,
,,In Schedule 8 paragraph 5.,
1976 c. 40.,Finance Act 1976.,Sections 52 and 53.,
,,Sections 55 and 56.,
,,In Schedule 11 paragraphs 1 and 6.,
1977 c. 36.,Finance Act 1977.,Section 40.,
,,Section 43.,
,,In section 59(3)(c) the words from “and, so far” to the end of the paragraph.,
1978 c. 42.,Finance Act 1978.,Section 44.,
,,In section 45 subsections (1) to (4), and in subsection (6) the words from “and subsections (2)” to the end of the sub-section.,
,,Sections 46 to 52.,
,,In section 80(3)(c) the words from “and so far” to the end of the paragraph.,
,,Schedules 7 and 8.,
,,In Schedule 11 paragraph 2.,

S.I. 1970/173.,Capital Gains Tax (Exempt Gilt-edged Securities) Order 1970.,The whole order.,
S.I. 1970/1741.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 2) Order 1970.,The whole order.,
S.I. 1971/793.,Capital Gains Tax (Exempt Gilt-edged Securities) Order 1971.,The whole order.,
S.I. 1971/1366.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 2) Order 1971.,The whole order.,
S.I. 1971/1786.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 3) Order 1971.,The whole order.,
S.I. 1972/244.,Capital Gains Tax (Exempt Gilt-edged Securities) Order 1972.,The whole order.,
S.I. 1972/1015.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 2) Order 1972.,The whole order.,
S.I. 1973/241.,Capital Gains Tax (Exempt Gilt-edged Securities) Order 1973.,The whole order.,
S.I. 1973/716.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 2) Order 1973.,The whole order.,
S.I. 1973/1769.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 3) Order 1973.,The whole order.,
S.I. 1974/693.,Capital Gains Tax (Exempt Gilt-edged Securities) Order 1974.,The whole order.,
S.I. 1974/1071.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 2) Order 1974.,The whole order.,
S.I. 1974/1907.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 3) Order 1974.,The whole order.,
S.I. 1975/354.,Capital Gains Tax (Exempt Gilt-edged Securities) Order 1975.,The whole order.,
S.I. 1975/1129.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 2) Order 1975.,The whole order.,
S.I. 1975/1757.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 3) Order 1975.,The whole order.,
S.I. 1976/698.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 1) Order 1976.,The whole order.,
S.I. 1976/1859.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 2) Order 1976.,The whole order.,
S.I. 1977/347.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 1) Order 1977.,The whole order.,
S.I. 1977/919.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 2) Order 1977.,The whole order.,
S.I. 1977/1136.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 3) Order 1977.,The whole order.,
S.I. 1977/1614.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 4) Order 1977.,The whole order.,
S.I. 1978/141.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 1) Order 1978.,The whole order.,
S.I. 1978/1312.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 2) Order 1978.,The whole order.,
S.I. 1978/1838.,Capital Gains Tax (Exempt Gilt-edged Securities) ( No. 3) Order 1978.,The whole order.,