<% content_for :title, @manual.full_title %>
<article aria-labelledby="manual-title" id="content">
  <%= render partial: "header" %>
  <div class='manual-body'>
    <% unless @manual.summary.blank? %><p class='summary'><%= @manual.summary %></p><% end %>
    <% unless @manual.body.blank? %>
    <div class="govspeak">
      <%= @manual.body %>
    </div>
    <% end %>
    <% @manual.section_groups.each do | group | %>
      <% if @manual.hmrc? %>
      <div class='subsection-collection'>
        <%= render 'hmrc_sections', :group => group %>
      </div>
      <% else %>
        <ul class='section-list'>
        <% group.sections.each do | section | %>
          <li>
          <%= link_to section.path, class: "#{section.section_id.present? ? 'subsection-with-id' : ''}" do %>
              <span class='subsection-title-text'><%= section.title %></span>
              <span class='subsection-summary'><%= section.summary %></span>
          <% end %>
          </li>
        <% end %>
        </ul>
      <% end %>
    <% end %>
  </div>
</article>


<% content_for :title, @manual.full_title %>
<article aria-labelledby="manual-title" id="content">
  <%= render partial: "header" %>
  <div class='manual-body'>
    <% unless @manual.summary.blank? %><p class='summary'><%= @manual.summary %></p><% end %>
    <% unless @manual.body.blank? %>
    <div class="govspeak">
      <%= @manual.body %>
    </div>
    <% end %>
    <% @manual.section_groups.each do | group | %>
      <% if @manual.hmrc? %>
      <div class='subsection-collection'>
        <%= render 'hmrc_sections', :group => group %>
      </div>
      <% else %>
        <ol class='section-list'>
        <% group.sections.each do | section | %>
          <li>
          <%= link_to section.path, class: "#{section.section_id.present? ? 'subsection-with-id' : ''}" do %>
              <span class='subsection-title-text'><%= section.title %></span>
              <span class='subsection-summary'><%= section.summary %></span>
          <% end %>
          </li>
        <% end %>
        </ol>
      <% end %>
    <% end %>
  </div>
</article>


Make the list an ol not ul
Make the list an ol not ul

I think this list of index items is probably an ordered list not an un-ordered list. Based on the fact that arbitrarily switching two items in the list would result in a less meaningful order.
