<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/uksi/2011/1295/made" IdURI="http://www.legislation.gov.uk/id/uksi/2011/1295" NumberOfProvisions="2" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/uksi/2011/1295/made</dc:identifier><dc:title>The Taxation of Chargeable Gains (Gilt-edged Securities) Order 2011</dc:title><dc:subject>Capital gains tax</dc:subject><dc:subject>Corporation tax</dc:subject><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2017-07-19</dc:modified><dc:subject scheme="SIheading">CAPITAL GAINS TAX</dc:subject><dc:subject scheme="SIheading">CORPORATION TAX</dc:subject>
					<dc:description>This Order specifies four 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>
					<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2011/1295/made/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2011/1295/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2011/1295/made" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2011/1295/introduction/made" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2011/1295/signature/made" title="signature"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2011/1295/note/made" title="note"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2011/1295/body/made" title="body"/>
					
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/2011/1295/made/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2011/1295/made/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2011/1295/made/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2011/1295/made/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2011/1295/made/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2011/1295/made/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2011/1295/made/data.html" title="HTML5 snippet"/>

					<atom:link rel="alternate" href="http://www.legislation.gov.uk/uksi/2011/1295/pdfs/uksi_20111295_en.pdf" type="application/pdf" title="Original PDF"/>
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2011/1295/contents/made" title="Table of Contents"/>
					
					
					
					
					<ukm:SecondaryMetadata><ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="order"/>
</ukm:DocumentClassification><ukm:Year Value="2011"/><ukm:Number Value="1295"/><ukm:Made Date="2011-05-19"/><ukm:ISBN Value="9780111511565"/></ukm:SecondaryMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2011/1295/pdfs/uksi_20111295_en.pdf" Date="2011-05-23" Size="38722"/></ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="2"/>
									<ukm:BodyParagraphs Value="2"/>
									<ukm:ScheduleParagraphs Value="0"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="0"/>
								</ukm:Statistics>
				</ukm:Metadata><Secondary>
<SecondaryPrelims DocumentURI="http://www.legislation.gov.uk/uksi/2011/1295/introduction/made" IdURI="http://www.legislation.gov.uk/id/uksi/2011/1295/introduction">
<Number>2011 No. 1295</Number>
<SubjectInformation>
<Subject>
<Title>Capital Gains Tax</Title>
</Subject>
<Subject>
<Title>Corporation Tax</Title>
</Subject>
</SubjectInformation>
<Title>The Taxation of Chargeable Gains (Gilt-edged Securities) Order<Character Name="NonBreakingSpace"/>2011</Title>
<MadeDate>
<Text>Made</Text>
<DateText>19th May 2011</DateText>
</MadeDate>
<SecondaryPreamble>
<EnactingText>
<Para>
<Text>The Treasury make the following Order in exercise of the powers conferred by paragraph 1 of Schedule 9 to the Taxation of Chargeable Gains Act 1992<FootnoteRef Ref="f00001"/>.</Text></Para>
</EnactingText>
</SecondaryPreamble>
</SecondaryPrelims>
<Body DocumentURI="http://www.legislation.gov.uk/uksi/2011/1295/body/made" IdURI="http://www.legislation.gov.uk/id/uksi/2011/1295/body" NumberOfProvisions="2">
<P1group>
<Title>Citation</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2011/1295/article/1/made" IdURI="http://www.legislation.gov.uk/id/uksi/2011/1295/article/1" id="article-1">
<Pnumber>1</Pnumber>
<P1para>
<Text>This Order may be cited as the Taxation of Chargeable Gains (Gilt-edged Securities) Order 2011.</Text>
</P1para>
</P1>
</P1group>
<P1group>
<Title>Securities specified as gilt-edged securities</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2011/1295/article/2/made" IdURI="http://www.legislation.gov.uk/id/uksi/2011/1295/article/2" id="article-2">
<Pnumber>2</Pnumber>
<P1para>
<Text>For the purposes of Schedule 9 to the Taxation of Chargeable Gains Act 1992 (Gilt-edged Securities) the following securities are specified—</Text>
<BlockText>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>3 ¾ % Treasury Gilt 2020</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>4 ¼ % Treasury Gilt 2040</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>2% Treasury Gilt 2016</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>3 ¾ % Treasury Gilt 2021.</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockText>
</P1para>
</P1>
</P1group>
<SignedSection DocumentURI="http://www.legislation.gov.uk/uksi/2011/1295/signature/made" IdURI="http://www.legislation.gov.uk/id/uksi/2011/1295/signature">
<Signatory>
<Signee>
<PersonName>Angela Watkinson</PersonName>
<PersonName>Brooks Newmark</PersonName>
<JobTitle>Two of the Lords Commissioners of Her Majesty’s Treasury</JobTitle>
<DateSigned Date="2011-05-19"><DateText>19th May 2011</DateText></DateSigned>
</Signee>
</Signatory>
</SignedSection>
</Body>
<ExplanatoryNotes DocumentURI="http://www.legislation.gov.uk/uksi/2011/1295/note/made" IdURI="http://www.legislation.gov.uk/id/uksi/2011/1295/note">
<Title>EXPLANATORY NOTE</Title>
<Comment>
<Para><Text>(This note is not part of the Order)</Text></Para>
</Comment>
<P><Text>This Order specifies four 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 Hanging="indented">Other gilt-edged securities, disposal of which are exempt from tax on chargeable gains in accordance with section 115, are specified in Part 2 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.s 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>, <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2849" id="c00005" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2849">2002/2849</Citation>, <Citation URI="http://www.legislation.gov.uk/id/uksi/2004/438" id="c00006" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="0438">2004/438</Citation>, <Citation URI="http://www.legislation.gov.uk/id/uksi/2005/276" id="c00007" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="0276">2005/276</Citation>, <Citation URI="http://www.legislation.gov.uk/id/uksi/2006/184" id="c00008" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="0184">2006/184</Citation>, <Citation URI="http://www.legislation.gov.uk/id/uksi/2006/3170" id="c00009" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="3170">2006/3170</Citation>, <Citation URI="http://www.legislation.gov.uk/id/uksi/2008/1588" id="c00010" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="1588">2008/1588</Citation> and <Citation URI="http://www.legislation.gov.uk/id/uksi/2010/416" id="c00011" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="0416">2010/416</Citation>.</Text></P>
<P><Text Hanging="indented">A complete list of gilts to which this and previous Orders apply may be found on the <Acronym Expansion="Her Majesty">HM</Acronym> Revenue and Customs website (<ExternalLink URI="http://www.hmrc.gov.uk/" id="i00001"><Underline>www.hmrc.gov.uk</Underline></ExternalLink>) or obtained by writing to HM Revenue and Customs, Ministerial Correspondence Unit, 1<Superior>st</Superior> Floor Ferrers House, <Acronym Expansion="Post Office">PO</Acronym> Box 38, Castle Meadow Road, Nottingham, NG2 1BB.</Text></P>
</ExplanatoryNotes>
</Secondary><Footnotes><Footnote id="f00001">
<FootnoteText>
<Para><Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c00012" Class="UnitedKingdomPublicGeneralAct" Year="1992" Number="0012">1992 c.12</Citation>.</Text></Para>
</FootnoteText>
</Footnote></Footnotes></Legislation>