The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 No. 2201

PART 2Amendment 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:”.