SCHEDULES

SCHEDULE 14Index-linked gilt-edged securities

Amendments of Chapter 12 of Part 5 of CTA 2009

4

1

Section 399 (index-linked gilt-edged securities: basic rules) is amended as follows.

2

For the heading substitute “ Basic rules ”.

3

For subsection (3) substitute—

3

For provision requiring adjustments to be made to amounts determined under subsection (2), see sections 400 to 400C (adjustments for changes in index).

4

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .