Finance Act 2002

Indexed gilt-edged securitiesU.K.

F112(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3(3)In subsection (6) (the percentage increase or decrease in retail prices index) after paragraph (b) insert—

except that where the earlier time falls at the beginning of an accounting period which begins with the first day of a month, the index for the previous month shall be used for the purposes of paragraph (a) above.]

Textual Amendments

F1Sch. 25 para. 12 repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

F2Sch. 25 para. 12(2) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 2(7)

F3Sch. 25 para. 12(3) restored (7.4.2005) by Finance Act 2005 (c. 7), Sch. 4 para. 27(1)