This statutory instrument establishes specific tax regulations concerning the treatment of gilt-edged securities under the Capital Gains Tax framework. The document, issued by the government of Great Britain, provides the legal mechanism for adjusting tax liabilities related to government bonds. It serves as a formal regulatory update intended to clarify the fiscal obligations of investors holding these specific financial instruments.

Legal professionals and tax practitioners view this document as a primary source for historical fiscal compliance in the United Kingdom. It is considered a technical reference for researchers examining the evolution of British tax law during the 1980s.