400 [Adjustments for changes in index]
Corporation Tax Act 2009 (2009 c 4) | Legislation

400  [Adjustments for changes in index]

(1)     This section applies if—

(a)     [an amount] to be brought into account for the purposes of this Part in respect of [an index-linked gilt-edged security] [falls] to be determined by reference to its value at two different times, and

(b)     there is a change in the [relevant] prices index between the earlier and the later time.

(2)     If that change is an increase, the carrying

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