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Legislation
Corporation Tax Act 2009

Crossheading Index-linked gilt-edged securities

  • 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”
  1. Corporation Tax Act 2009
  2. /
  3. /Chapter 12 Special rules for particular kinds of securities

Crossheading Index-linked gilt-edged securities

From legislation.gov.uk

Contents

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