Sch 14 para 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).