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.U.K.
(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).”