Updated: The stocks and bonds charged on the National Loans Fund list has been updated.
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 |
| 2% | Treasury Gilt 2020 |
| 2½% | Index-Linked Treasury Stock 2020 |
| 3¾% | Treasury Gilt 2020 |
| 4¾% | Treasury Stock 2020 |
| 1½% | Treasury Gilt 2021 |
| 3¾% | Treasury Gilt 2021 |
| 8% | Treasury Stock 2021 |
| 1¾% | Treasury Gilt 2022 |
| 0½% | 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 |
| 2% | Treasury Gilt 2025 |
| 5% | Treasury Stock 2025 |
| 0⅛ | Index-Linked Treasury Gilt 2026 |
| 1½% | Treasury Gilt 2026 |
| 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 |
| 0⅛% | Index-linked Treasury Gilt 2036 |
| 1¾% | Treasury Gilt 2037 |
| 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 |
| 3½% | Treasury Gilt 2045 |
| 0⅛ | Index-Linked Treasury Gilt 2046 |
| 4¼% | Treasury Gilt 2046 |
| 1½% | Treasury Gilt 2047 |
| 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 |
| 0⅛ | Index- Linked Treasury Gilt 2058 |
| 4% | Treasury Gilt 2060 |
| 3½% | Treasury Gilt 2062 |
| 0⅛% | Index-linked Treasury Gilt 2065 |
| 2½% | Treasury Gilt 2065 |
| 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 to 1992 |
Source: HMRC