Related Commentary  Related HMRC Manuals

1  For the purposes of this Act “gilt-edged securities”  means the securities specified in Part II of this Schedule, and such stocks and bonds issued under section 12 of the National Loans Act 1968, denominated in sterling and issued after 15th April 1969, as may be specified by order made by the Treasury.


CGTA 1979, Sch. 2, para. 1.

Cross references

S. 287(4): power of the Treasury exercisable by statutory instrument but not subject to the negative resolution procedure.

Sch. 11, para. 15: inclusion of certain securities redeemed before 1 January 1992.

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