Amendments of Chapter 12 of Part 5 of CTA 2009
This section has no associated Explanatory Notes
5(1)Section 400 (index-linked gilt-edged securities: adjustments for changes in index) is amended as follows.
(2)For the heading substitute “Adjustments for changes in index”.
(3)In subsection (1)(a)—
(a)for “the amounts” substitute “an amount”, and
(b)for “fall” substitute “falls”.
(4)After subsection (2) insert—
“(2A)Subsection (2) is subject to sections 400A to 400C (relevant hedging schemes).”