What is this notice?

• To advertise the addition of a particular set of securities to a list which is not subject to taxation when selling the gilt/security in the circumstances whereby it has gained value (and is not subject to a tax write-off if it has decreased in value)
• To advertise three months' notice of the selling off of particular stock and gilts
• To advertise when an MP resigns

What legislation does it relate to?

• Taxation of Chargeable Gains Act 1992 (Sch. 9, Pt. 1 (2))
• Finance Act 2015 (Pt. 4, S.124 (2))
• Recess Elections Act 1975 (S.3)

Who places this notice?

• The Treasury
• Chancellor of the exchequer

Where can I find these notices?

Notice 1401

Further information

• www.legislation.gov.uk/ukpga/1992/12/schedule/9/part/I
• www.legislation.gov.uk/ukpga/2015/11/section/124
• www.legislation.gov.uk/ukpga/1975/66/section/3