Gilt-edged securities exempt from Capital Gains Tax

Applicable under section 115 of the Taxation of Chargeable Gains Act 1992

Last updated: 18 December 2013

The list below shows the titles of gilt-edged securities which have a redemption date on or after 1 January 1992, disposals of which are exempt from tax on chargeable gains in accordance with section 115 of the Taxation of Chargeable Gains Act 1992. The list will be updated each time a Treasury Order is made specifying further exempt gilts.

Stocks and bonds charged on the National Loans Fund

 

Percentage

Title

2½%

Annuities 1905 or after

2¾%

Annuities 1905 or after

2½%

Consolidated Stock 1923 or after

3½%

War Loan 1952 or after

4%

Consolidated Loan 1957 or after

3½%

Conversion Loan 1961 or after

3%

Treasury Stock 1966 or after

2½%

Treasury Stock 1975 or after

12¾%

Treasury Loan 1992

8%

Treasury Loan 1992

10%

Treasury Stock 1992

3%

Treasury Stock 1992

12¼%

Exchequer Stock 1992

13½%

Exchequer Stock 1992

10½%

Treasury Convertible Stock 1992

2%

Index-Linked Treasury Stock 1992

12½%

Treasury Loan 1993

6%

Funding Loan 1993

13¾%

Treasury Loan 1993

10%

Treasury Loan 1993

8¼%

Treasury Stock 1993

14½%

Treasury Loan 1994

12½%

Exchequer Stock 1994

9%

Treasury Loan 1994

10%

Treasury Loan 1994

13½%

Exchequer Stock 1994

8½%

Treasury Stock 1994

8½%

Treasury Stock 1994 “A”

2%

Index-Linked Treasury Stock 1994

3%

Exchequer Gas Stock 1990-95

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

14%

Treasury Stock 1996

2%

Index-Linked Treasury Stock 1996

10%

Conversion Stock 1996

10%

Conversion Stock 1996 “A”

10%

Conversion Stock 1996 “B”

13¼%

Treasury Loan 1997

10½%

Exchequer Stock 1997

8¾%

Treasury Loan 1997

8¾%

Treasury Loan 1997 “B”

8¾%

Treasury Loan 1997 “C”

8¾%

Treasury Loan 1997 “D”

8¾%

Treasury Loan 1997 “E”

15%

Exchequer Stock 1997

7%

Treasury Convertible Stock 1997

6¾%

Treasury Loan 1995-98

15½%

Treasury Loan 1998

12%

Exchequer Stock 1998

12%

Exchequer Stock 1998 “A”

9¾%

Exchequer Stock 1998

9¾%

Exchequer Stock 1998 “A”

7¼%

Treasury Stock 1998 “A”

7¼%

Treasury Stock 1998 “B”

12%

Exchequer Stock 1998 “B”

45/8%

Index-Linked Treasury Stock 1998

7¼%

Treasury Stock 1998

9½%

Treasury Loan 1999

10½%

Treasury Stock 1999

12¼%

Exchequer Stock 1999

12¼%

Exchequer Stock 1999 “A”

12¼%

Exchequer Stock 1999 “B”

2½%

Index-Linked Treasury Convertible Stock 1999

10¼%

Conversion Stock 1999

6%

Treasury Stock 1999

 

Floating Rate Treasury Stock 1999

9%

Conversion Stock 2000

9%

Conversion Stock 2000 “A”

9%

Conversion Stock 2000 “B”

9%

Conversion Stock 2000 “C”

8½%

Treasury Loan 2000

8%

Treasury Stock 2000

8%

Treasury Stock 2000 “A”

13%

Treasury Stock 2000

13%

Treasury Stock 2000 “A”

7%

Treasury Stock 2001

7%

Treasury Stock 2001 “A”

14%

Treasury Stock 1998-2001

2½%

Index-Linked Treasury Stock 2001

9¾%

Conversion Stock 2001

10%

Treasury Stock 2001

9½%

Conversion Loan 2001

10%

Treasury Stock 2001 “A”

10%

Treasury Stock 2001 “B”

 

Floating Rate Treasury Stock 2001

12%

Exchequer Stock 1999-2002

12%

Exchequer Stock 1999-2002 “A”

9½%

Conversion Stock 2002

10%

Conversion Stock 2002

9%

Exchequer Stock 2002

7%

Treasury Stock 2002

9¾%

Treasury Stock 2002

9¾%

Treasury Stock 2002 “A”

9¾%

Treasury Stock 2002 “B”

9¾%

Treasury Stock 2002 “C”

13¾%

Treasury Stock 2000-2003

13¾%

Treasury Stock 2000-2003 “A”

2½%

Index-Linked Treasury Stock 2003

9¾%

Conversion Loan 2003

6½%

Treasury Stock 2003

8%

Treasury Stock 2003

8%

Treasury Stock 2003 “A”

10%

Treasury Stock 2003

10%

Treasury Stock 2003 “A”

10%

Treasury Stock 2003 “B”

3½%

Funding Stock 1999-2004

11½%

Treasury Stock 2001-2004

9½%

Conversion Stock 2004

10%

Treasury Stock 2004

6¾%

Treasury Stock 2004

5%

Treasury Stock 2004

6¾%

Treasury Stock 2004 “A”

43/8%

Index-Linked Treasury Stock 2004

9½%

Conversion Stock 2004 “A”

12½%

Treasury Stock 2003-2005

12½%

Treasury Stock 2003-2005 “A”

10½%

Exchequer Stock 2005

9½%

Conversion Stock 2005

9½%

Conversion Stock 2005 “A”

8½%

Treasury Stock 2005

8%

Treasury Loan 2002-2006

8%

Treasury Loan 2002-2006 “A”

2%

Index-Linked Treasury Stock 2006

9¾%

Conversion Stock 2006

7½%

Treasury Stock 2006

7¾%

Treasury Stock 2006

11¾%

Treasury Stock 2003-2007

11¾%

Treasury Stock 2003-2007 “A”

7¼%

Treasury Stock 2007

4½%

Treasury Stock 2007

8½%

Treasury Loan 2007

8½%

Treasury Loan 2007 “A”

8½%

Treasury Loan 2007 “B”

8½%

Treasury Loan 2007 “C”

13½%

Treasury Stock 2004-2008

9%

Treasury Loan 2008

9%

Treasury Loan 2008 “A”

9%

Treasury Loan 2008 “B”

9%

Treasury Loan 2008 “C”

9%

Treasury Loan 2008 “D”

5%

Treasury Stock 2008

2½%

Index-Linked Treasury Stock 2009

5¾%

Treasury Stock 2009

8%

Treasury Stock 2009

4%

Treasury Stock 2009

8%

Treasury Stock 2009 “A”

4¾%

Treasury Stock 2010

6¼%

Treasury Stock 2010

2½%

Index-Linked Treasury Stock 2011

4¼%

Treasury Gilt 2011

9%

Conversion Loan 2011

9%

Conversion Loan 2011 “A”

9%

Conversion Loan 2011 “B”

9%

Conversion Loan 2011 “C”

9%

Conversion Loan 2011 “D”

3¼%

Treasury Gilt 2011

5½%

Treasury Stock 2008-2012

9%

Treasury Stock 2012

9%

Treasury Stock 2012 “A”

5%

Treasury Stock 2012

5¼%

Treasury Gilt 2012

2½%

Index-Linked Treasury Stock 2013

8%

Treasury Stock 2013

4½%

Treasury Gilt 2013

2¼%

Treasury Gilt 2014

5%

Treasury Stock 2014

7¾%

Treasury Loan 2012-2015

2¾%

Treasury Gilt 2015

4¾%

Treasury Stock 2015

8%

Treasury Stock 2015

8%

Treasury Stock 2015 “A”

2½%

Treasury Stock 1986-2016

2½%

Index-Linked Treasury Stock 2016

2%

Treasury Gilt 2016

4%

Treasury Gilt 2016

2½%

Index-Linked Treasury Stock 2016 “A”

12%

Exchequer Stock 2013-2017

1%

Treasury Gilt 2017

1¼%

Index-Linked Treasury Gilt 2017

1¾%

Treasury Gilt 2017

8¾%

Treasury Stock 2017

8¾%

Treasury Stock 2017 “A”

1¼%

Treasury Gilt 2018

5%

Treasury Gilt 2018

0⅛%

Index-linked Treasury Gilt 2019

3¾%

Treasury Gilt 2019

4½%

Treasury Gilt 2019

2½%

Index-Linked Treasury Stock 2020

3¾%

Treasury Gilt 2020

4¾%

Treasury Stock 2020

3¾%

Treasury Gilt 2021

8%

Treasury Stock 2021

1¾%

Treasury Gilt 2022

1⅞%

Index-Linked Treasury Gilt 2022

4%

Treasury Gilt 2022

2¼%

Treasury Gilt 2023

0⅛%

Index-Linked Treasury Gilt 2024

2½%

Index-Linked Treasury Stock 2024

5%

Treasury Stock 2025

1¼%

Index-Linked Treasury Gilt 2027

4¼%

Treasury Gilt 2027

6%

Treasury Stock 2028

0⅛%

Index-Linked Treasury Gilt 2029

4⅛%

Index-Linked Treasury Stock 2030

4¾%

Treasury Gilt 2030

1¼%

Index-Linked Treasury Gilt 2032

4¼%

Treasury Stock 2032

0¾%

Treasury Gilt 2034

4½%

Treasury Gilt 2034

2%

Index-linked Treasury Stock 2035

4¼%

Treasury Stock 2036

1⅛%

Index-Linked Treasury Gilt 2037

4¾%

Treasury Stock 2038

4¼%

Treasury Gilt 2039

0⅝%

Index-Linked Treasury Gilt 2040

4¼%

Treasury Gilt 2040

0⅝%

Index-Linked Treasury Gilt 2042

4½%

Treasury Gilt 2042

0⅛%

Index-Linked Treasury Gilt 2044

3¼%

Treasury Gilt 2044

4¼%

Treasury Gilt 2046

0¾%

Index-Linked Treasury Gilt 2047

4¼%

Treasury Gilt 2049

0½%

Index-Linked Treasury Gilt 2050

0½%

Index-Linked Treasury Gilt 2050

0¼%

Index-Linked Treasury Gilt 2052

3¾%

Treasury Gilt 2052

1¼%

Index-Linked Treasury Gilt 2055

4¼%

Treasury Gilt 2055

4%

Treasury Gilt 2060

3½%

Treasury Gilt 2062

0⅛%

Index-linked Treasury Gilt 2068

3½%

Treasury Gilt 2068

Securities issued by certain public corporations and guaranteed by the Treasury

Percentage

Title

3%

North of Scotland Electricity Stock 1989-92