SCHEDULES

SCHEDULE 14Index-linked gilt-edged securities

Amendments of Chapter 12 of Part 5 of CTA 2009

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).