Amendments of Chapter 12 of Part 5 of CTA 2009
This section has no associated Explanatory Notes
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)In subsection (4), for “section 400” substitute “sections 400 to 400C”.