PART 2 Amendment of Part 2 of Schedule 26 to the Finance Act 2002
10 In paragraph 8—
(a) omit sub-paragraph (1);
(b) in sub-paragraph (2)(c)—
(i) at the end of sub-paragraph (i) add “or”;
(ii) at the end of sub-paragraph (ii) omit “, or”; and
(iii) omit sub-paragraph (iii); and
(c) in the heading to the paragraph, for “Qualified exclusion:” substitute “Derivative contracts:”.