SolvedIHTM04306 | Government securities in foreign ownership: list of FOTRA securities in issue at 5 April 1998
From HM Revenue & Customs · Inheritance Tax Manual
From 6 April 1998 all UK Government securities have FOTRA status, irrespective of the terms of issue of the security. Before that date FOTRA status only applied to certain UK Government securities, which are listed below
| Security | Date(s) for repayment |
|---|---|
| 10½% Conversion Stock 1992 | 07/05/1992 |
| 10% Conversion Stock 1991 | 12/07/1991 |
| 9% Conversion Stock 2000 | 03/03/2000 |
| 9% Conversion Stock 2011 | 12/07/2011 |
| 9½% Conversion Stock 2001 | 12/07/2001 |
| 9¾% Conversion Stock 2003 | 07/05/2003 |
| 8% Conversion Stock 1990 | 16/07/1990 |
| 7% Conversion Stock 1997 | 06/08/1997 |
| Floating Rate Treasury Stock 1999 | 09/03/1999 |
| Floating Rate Treasury Stock 2001 | 08/07/2001 |
| 2% Index Linked Treasury Stock 1992 | 23/03/1992 |
| 2½% Index Linked Treasury Stock 2024 | Not later than 17 July 2024 |
| 4?% Index Linked Treasury Stock 2030 | 22/07/2030 |
| 43/8% Index Linked Treasury Stock 2004 | 21/10/2004 |
| 45/8% Index Linked Treasury Stock 1998 | 27/04/1998 |
| 5½% Treasury Stock 2008/12 | 10 September 2008 to 10 September 2012 |
| 5¾% Funding Loan 1987 – 91 | 05/04/1991 |
| 6% Funding Loan 1993 | 15/09/1993 |
| 6% Treasury Stock 1999 | 10/08/1999 |
| 6% Treasury Stock 2028 | 07/12/2028 |
| 6¼% Treasury Stock 2010 | 25/11/2010 |
| 6½% Funding Loan 1985 – 87 | 01/05/1987 |
| 6½% Treasury Stock 2003 | 07/12/2003 |
| 6¾% Treasury Loan 1995 – 98 | 01/05/1998 |
| 6¾% Treasury Loan 2004 | 26/11/2004 |
| 7% Treasury Stock 2001 | 06/11/2001 |
| 7% Treasury Stock 2002 | 07/06/2002 |
| 7¼% Treasury Stock 1998 | 30/03/1998 |
| 7¼ Treasury Stock 2007 | 07/12/2007 |
| 7½% Treasury Stock 2006 | 07/12/2006 |
| 7¾% Treasury Loan 1985 – 88 | 26/01/1988 |
| 7¾% Treasury Stock 2006 | 08/09/2006 |
| 7¾% Treasury Loan 2012/15 | 26 January 2012 to 26 January 2015 |
| 8% Treasury Stock 1992 | 13/04/1992 |
| 8% Treasury Stock 2000 | 07/12/2000 |
| 8% Treasury Loan 2002/06 | 5 October 2002 to 5 October 2006 |
| 8% Treasury Stock 2003 | 10/06/2003 |
| 8% Treasury Stock 2013 | 27/09/2013 |
| 8% Treasury Stock 2015 | 07/12/2015 |
| 8% Treasury Stock 2021 | 07/06/2021 |
| 8¼% Treasury Stock 1987 – 90 | 15/06/1990 |
| 8½% Treasury Loan 2000 | 28/01/2000 |
| 8½% Treasury Stock 2005 | 07/12/2005 |
| 8½% Treasury Loan 2007 | 16/07/2007 |
| 8¾% Treasury Loan 1984 – 86 | 10/07/1986 |
| 8¼% Treasury Loan 1997 | 01/09/1997 |
| 8¾% Treasury Loan 2017 | 25/08/2017 |
| 9% Treasury Loan 1992 – 96 | 28/01/1993 |
| 9% Treasury Loan 1994 | 17/11/1994 |
| 9% Treasury Loan 2008 | 13/10/2008 |
| 9% Treasury Stock 2012 | 06/08/2012 |
| 9½% Treasury Loan 1999 | 15/01/1999 |
| 10% Treasury Loan 1993 | 15/04/1993 |
| 10% Treasury Loan 1994 | 09/06/1994 |
| 11%Treasury Loan 1990 | 12/02/1990 |
| 12½% Treasury Loan 1993 | 14/07/1993 |
| 12¾% Treasury Loan 1992 | 22/01/1992 |
| 12¾% Treasury Loan 1995 | 15/11/1995 |
| 13% Treasury Stock 1990 | 15/01/1990 |
| 13¼% Treasury Loan 1996 | 15/05/1996 |
| 13¼% Treasury Loan 1997 | 22/01/1997 |
| 13¾% Treasury Loan 1993 | 23/11/1993 |
| 14½% Treasury Loan 1994 | 01/03/1994 |
| 15½% Treasury Loan 1998 | 30/09/1998 |
| 15¼% Treasury Loan 1996 | 03/05/1996 |
| 3½% War Loan |