Personal tax – guidance

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
1¾% 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
2¾% Treasury Gilt 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