SCHEDULES
SCHEDULE 25Loan relationships
Part 1Amendments of the Finance Act 1996
F112Indexed gilt-edged securities
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F22
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F33
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.