The Taxation of Chargeable Gains (Gilt-edged Securities) Order 2023 was published on legislation.gov.uk, the official platform of the UK government for publicizing legal documents. The order expands the list of “gilt-edged securities” that are exempt from capital gains tax in accordance with the Taxation of Chargeable Gains Act 1992. „Gilt-edged securities“ thereby refers to securities (bonds and stocks) issued by the UK government or any of its agencies.
The following securities are added:
– 4⅛% Treasury Gilt 2027
– 3¾% Treasury Gilt 2038
– 3¼% Treasury Gilt 2033
– 3½% Treasury Gilt 2025
– 3¾% Treasury Gilt 2053
– 0⅝% Treasury Gilt 2045
– 4% Treasury Gilt 2063
A current consolidated list of exempted securities may be found here.
Other Features
bonds
taxation
Date Published: 2023-06-27
Date Taking Effect: 2023-06-27
Regulatory Framework: Taxation of Chargeable Gains Act 1992
Regulatory Type: procedure
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