xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)
(1)In section 1009 “qualifying index” means an index which meets the conditions in subsections (2) and (3).
(2)The underlying subject matter of the index must include both—
(a)shares that meet the description in section 1009(1)(b), and
(b)shares that do not meet that description.
(3)Shares that do not meet the description in section 1009(1)(b) must represent a significant proportion of the market value of the underlying subject matter of the index.