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12(1)Schedule 26 to FA 2002 (derivative contracts) is amended as follows.
(2)In sub-paragraph (2) of paragraph 41, for “paragraphs 42 and 43” substitute “the following paragraphs”.
(3)After that paragraph insert—
41ASection 103(3)(c) of the Finance Act 1996 has effect for the purposes of this Schedule as for the purposes of Chapter 2 of Part 4 of that Act.”
(4)Omit paragraph 42 (and the heading before it).
(5)After that paragraph insert—
43Paragraphs (a) and (b) of section 103(3) of the Finance Act 1996 have effect for the purposes of this Schedule as for the purposes of Chapter 2 of Part 4 of that Act.”
(6)The amendments made by sub-paragraphs (2) and (3) have effect in relation to periods of account beginning on or after 1 January 2007.
(7)The amendments made by sub-paragraphs (4) and (5) have effect in relation to periods of account beginning on or after 1 January 2008 and ending on or after 12 March 2008.
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