Related Commentary  Related HMRC Manuals


Heading to s. 400 substituted by FA 2010, s. 41 and Sch. 14, para. 5(2), with effect in relation to adjustments made under CTA 2009, s. 400(2) in respect of increases in the retail prices index over periods beginning on or after 9 December 2009 (but see also the transitional provision in FA 2010, Sch. 14, para. 9). Former heading read “Index-linked gilt-edged securities: adjustments for changes in index”.

400(1)  This section applies if–

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