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					<dc:identifier>http://www.legislation.gov.uk/uksi/2004/438/made</dc:identifier><dc:title>The Capital Gains Tax (Gilt-edged Securities) Order 2004</dc:title><dc:subject>Capital gains tax</dc:subject><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2017-06-14</dc:modified><dc:subject scheme="SIheading">TAXES</dc:subject>
					<dc:description>This Order specifies three further gilt-edged securities disposals of which are exempt from tax on chargeable gains in accordance with section 115 of the Taxation of Chargeable Gains Act 1992 (“the 1992 Act”).</dc:description>
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<SecondaryPrelims DocumentURI="http://www.legislation.gov.uk/uksi/2004/438/introduction/made" IdURI="http://www.legislation.gov.uk/id/uksi/2004/438/introduction">
<Number>2004 No. 438</Number>
<SubjectInformation><Subject>
<Title>TAXES</Title>
</Subject>
</SubjectInformation>
<Title>The Capital Gains Tax (Gilt-edged Securities) Order 2004</Title>
<MadeDate>
<Text>Made</Text>
<DateText>23rd February 2004</DateText>
</MadeDate>
<SecondaryPreamble>
<EnactingText>
<Para>
<Text>The Treasury, in exercise of the powers conferred upon them by paragraph 1 of Schedule 9 to the Taxation of Chargeable Gains Act 1992<FootnoteRef Ref="f00001"/> hereby make the following Order:</Text>
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</EnactingText>
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<Pnumber>1</Pnumber>
<P1para>
<Text>This Order may be cited as the Capital Gains Tax (Gilt-edged Securities) Order 2004.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2004/438/article/2/made" IdURI="http://www.legislation.gov.uk/id/uksi/2004/438/article/2" id="article-2">
<Pnumber>2</Pnumber>
<P1para>
<Text>The following securities are hereby specified for the purposes of Schedule 9 to the Taxation of Chargeable Gains Act 1992—</Text>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>4½% Treasury Stock 2007</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>4% Treasury Stock 2009</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>4¾% Treasury Stock 2015.</Text>
</Para>
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<SignedSection DocumentURI="http://www.legislation.gov.uk/uksi/2004/438/signature/made" IdURI="http://www.legislation.gov.uk/id/uksi/2004/438/signature">
<Signatory>
<Signee>
<PersonName>Jim Murphy</PersonName>
<PersonName>John Heppell</PersonName>
<JobTitle>Two of the Lords Commissioners of Her Majesty’s Treasury</JobTitle>
<DateSigned Date="2004-02-23">
<DateText>23rd February 2004</DateText>
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<ExplanatoryNotes DocumentURI="http://www.legislation.gov.uk/uksi/2004/438/note/made" IdURI="http://www.legislation.gov.uk/id/uksi/2004/438/note">
<Comment>
<Para>
<Text>(This note is not part of the Order)</Text>
</Para>
</Comment>
<P>
<Text>This Order specifies three further gilt-edged securities disposals of which are exempt from tax on chargeable gains in accordance with section 115 of the Taxation of Chargeable Gains Act 1992 (“the <Abbreviation Expansion="Taxation of Chargeable Gains Act 1992 c. 12">1992 Act</Abbreviation>”).</Text>
</P>
<P>
<Text>Other gilt-edged securities disposals of which are exempt from tax on chargeable gains in accordance with section 115 of the 1992 Act are specified in Part II of Schedule 9 to the 1992 Act and in <Citation URI="http://www.legislation.gov.uk/id/uksi/1993/950" id="c00001" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="0950">S.I. 1993/950</Citation>, <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2656" id="c00002" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2656">1994/2656</Citation>, <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1031" id="c00003" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1031">1996/1031</Citation>, <Citation URI="http://www.legislation.gov.uk/id/uksi/2001/1122" id="c00004" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="1122">2001/1122</Citation>, and <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2849" id="c00005" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2849">2002/2849</Citation>.</Text>
</P>
<P>
<Text>A complete list of gilts to which this and previous Orders apply may be found on the Inland Revenue Website (<ExternalLink Title="Inland Revenue website" URI="http://www.inlandrevenue.gov.uk" id="i00000">www.inlandrevenue.gov.uk</ExternalLink>) or obtained by writing to the address given below:</Text>
<BlockText>
<Para>
<Text>Inland Revenue,</Text>
<Text>Capital &amp; Savings Ministerial Correspondence Unit,</Text>
<Text>1st Floor,</Text>
<Text>Ferrers House,</Text>
<Text><Acronym Expansion="Post Office">PO</Acronym> Box 38,</Text>
<Text>Castle Meadow Road,</Text>
<Text>Nottingham</Text>
<Text>NG2 1BB</Text>
</Para>
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</Secondary><Footnotes><Footnote id="f00001">
<FootnoteText>
<Para>
<Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c00006" Class="UnitedKingdomPublicGeneralAct" Year="1992" Number="0012">1992 c. 12</Citation>.</Text>
</Para>
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