Guidance: Gilt-edged securities exempt from Capital Gains Tax

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 to 1995 12% Treasury Stock 1995 10¼% Exchequer Stock 1995 12¾% Treasury Loan 1995 9% Treasury Loan 1992 to 1996 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 to 1998 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’ 4⅝% 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 to 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 to 2002 12% Exchequer Stock 1999 to 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 to 2003 13¾% Treasury Stock 2000 to 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 to 2004 11½% Treasury Stock 2001 to 2004 9½% Conversion Stock 2004 10% Treasury Stock 2004 6¾% Treasury Stock 2004 5% Treasury Stock 2004 6¾% Treasury Stock 2004 ‘A’ 4⅜% Index-Linked Treasury Stock 2004 9½% Conversion Stock 2004 ‘A’ 12½% Treasury Stock 2003 to 2005 12½% Treasury Stock 2003 to 2005 ‘A’ 10½% Exchequer Stock 2005 9½% Conversion Stock 2005 9½% Conversion Stock 2005 ‘A’ 8½% Treasury Stock 2005 8% Treasury Loan 2002 to 2006 8% Treasury Loan 2002 to 2006 ‘A’ 2% Index-Linked Treasury Stock 2006 9¾% Conversion Stock 2006 7½% Treasury Stock 2006 7¾% Treasury Stock 2006 11¾% Treasury Stock 2003 to 2007 11¾% Treasury Stock 2003 to 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 to 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 to 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 to 2015 2¾% Treasury Gilt 2015 4¾% Treasury Stock 2015 8% Treasury Stock 2015 8% Treasury Stock 2015 ‘A’ 2½% Treasury Stock 1986 to 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 to 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 0⅛% Treasury Gilt 2023 0¾% Treasury Gilt 2023 2¼% Treasury Gilt 2023 0⅛% Treasury Gilt 2024 1% Treasury Gilt 2024 0⅛% Index-Linked Treasury Gilt 2024 2½% Index-Linked Treasury Stock 2024 0⅝% Treasury Gilt 2025 2% Treasury Gilt 2025 0¼% Treasury Gilt 2025 5% Treasury Stock 2025 0⅛% Index-Linked Treasury Gilt 2026 0⅛% Treasury Gilt 2026 0⅜% Treasury Gilt 2026 1½% Treasury Gilt 2026 1¼% Treasury Gilt 2027 1¼% Index-Linked Treasury Gilt 2027 4¼% Treasury Gilt 2027 6% Treasury Stock 2028 0⅛% Treasury Gilt 2028 1⅝% Treasury Gilt 2028 0⅛% Index-Linked Treasury Gilt 2028 0⅛% Index-Linked Treasury Gilt 2029 0⅞% Treasury Gilt 2029 0½% Treasury Gilt 2029 0⅜% Treasury Gilt 2030 4⅛% Index-Linked Treasury Stock 2030 4¾% Treasury Gilt 2030 0⅛% Index-linked Treasury Gilt 2031 0¼% Treasury Gilt 2031 1% Treasury Gilt 2032 1¼% Index-Linked Treasury Gilt 2032 4¼% Treasury Stock 2032 0⅞% Green Gilt 2033 0¾% Treasury Gilt 2034 4½% Treasury Gilt 2034 0⅝% Treasury Gilt 2035 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 1⅛% Treasury Gilt 2039 0⅛% Index-linked Treasury Gilt 2039 0⅝% Index-Linked Treasury Gilt 2040 4¼% Treasury Gilt 2040 0⅛% Index-Linked Treasury Gilt 2041 1¼% Treasury Gilt 2041 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 0⅞% Treasury Gilt 2046 4¼% Treasury Gilt 2046 1½% Treasury Gilt 2047 0¾% Index-Linked Treasury Gilt 2047 0⅛% Index-Linked Treasury Gilt 2048 4¼% Treasury Gilt 2049 1¾% Treasury Gilt 2049 0½% Index-Linked Treasury Gilt 2050 0½% Index-Linked Treasury Gilt 2050 0⅝% Treasury Gilt 2050 1¼% Treasury Gilt 2051 0⅛% Index-linked Treasury Gilt 2051 0¼% Index-Linked Treasury Gilt 2052 3¾% Treasury Gilt 2052 1½% Green Gilt 2053 1⅝% Treasury Gilt 2054 1¼% Index-Linked Treasury Gilt 2055 4¼% Treasury Gilt 2055 0⅛% Index-Linked Treasury Gilt 2056 1¾% Treasury Gilt 2057 0⅛% Index- Linked Treasury Gilt 2058 4% Treasury Gilt 2060 0½% Treasury Gilt 2061 3½% Treasury Gilt 2062 0⅛% Index-linked Treasury Gilt 2065 2½% Treasury Gilt 2065 0⅛% Index-linked Treasury Gilt 2068 3½% Treasury Gilt 2068 1⅝% Treasury Gilt 2071 0⅛% Index-linked Treasury Gilt 2073 1⅛% Treasury Gilt 2073