Paragraph 5

(1)

Section 400 (index-linked gilt-edged securities: adjustments for changes in index) is amended as follows.

(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).”