(TCGA 1992, s. 16(2) and 115(1) and Sch. 9)

(In-depth: ¶559-000)

Gains on the following securities are not chargeable gains and any losses are not allowable losses.

Stocks and bonds charged on the National Loans Funds – cont’dStocks and bonds charged on the National Loans Funds

21/2%

Annuities 1905 or after

23/4%

Annuities 1905 or after

21/2%

Consolidated Stock 1923 or after

31/2%

War Loan 1952 or after

4%

Consolidated Loan 1957 or after

31/2%

Conversion Loan 1961 or after

3%

Treasury Stock 1966 or after

21/2%

Treasury Stock 1975 or after

123/4%

Treasury Loan 1992

8%

Treasury Loan 1992

10%

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