Section 41

AMENDMENTS OF CHAPTER 12 OF PART 5 OF CTA 2009

1  Chapter 12 of Part 5 of CTA 2009 (loan relationships: special rules for particular kinds of securities) is amended as follows.

2  [Substitutes CTA 2009, s. 398(2)(a) and (aa).]

3  [Substitutes the heading before CTA 2009, s. 399.]

4(1)  Section 399 (index-linked gilt-edged securities: basic rules) is amended as follows.

4(2)  [Substitutes the heading of CTA 2009, s. 399.]

4(3)  [Substitutes CTA 2009, s. 399(3).]

4(4)  [Omitted by FA 2011, s. 60(3).]

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