[400A Adjustments for changes in index: relevant hedging schemes]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[400A  Adjustments for changes in index: relevant hedging schemes]

[(1)     This section applies where—

(a)     section 400 applies in relation to an amount to be brought into account for an accounting period of a company (“company A”) in respect of a security, and

(b)     conditions 1 to 3 are met.

(2)     Condition 1 is that company A is a party to a relevant hedging scheme at any time in the accounting period.

(3)     Condition 2 is that there is an increase in the [relevant] prices index between the times mentioned in subsection (1) of section 400.

(4)     Condition 3 is that the index-linked capital

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