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Legislation

Corporation Tax Act 2009

Crossheading Index-linked gilt-edged securities

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Section 399 Basic rules
Section 400 Adjustments for changes in index
Section 400A Adjustments for changes in index: relevant hedging schemes
Section 400B Interpretation of section 400A: economic profits and losses
Section 400C Meaning of “associated with”

Chapter 12 Special rules for particular kinds of securities
Crossheading Index-linked gilt-edged securities

Crossheading Index-linked gilt-edged securities

From legislation.gov.uk

Contents

Section 399 Basic rules
Section 400 Adjustments for changes in index
Section 400A Adjustments for changes in index: relevant hedging schemes
Section 400B Interpretation of section 400A: economic profits and losses
Section 400C Meaning of “associated with”