- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
9(1)This paragraph applies in relation to a relevant contract which falls within any of sub-paragraphs (2) to (4).
(2)A relevant contract falls within this sub-paragraph if its underlying subject matter consists of—
(a)any one or more of the excluded types of property falling within paragraphs (a) to (f) of sub-paragraph (2) of paragraph 4 (or, in the case of a contract for differences, within paragraphs (a), (b) and (d) to (f) of that sub-paragraph), and
(b)other underlying subject matter which is—
(i)subordinate in relation to any of the property referred to in paragraph (a), or
(ii)of small value in comparison with the value of the underlying subject matter as a whole.
(3)A relevant contract falls within this sub-paragraph if its underlying subject matter consists of—
(a)any one or more of the excluded types of property falling within paragraphs (a) to (c) of sub-paragraph (2) of paragraph 4 (or, in the case of a contract for differences, within paragraphs (a) and (b) of that sub-paragraph), and
(b)other underlying subject matter which is—
(i)subordinate in relation to any of the property referred to in paragraph (a), or
(ii)of small value in comparison with the value of the underlying subject matter as a whole.
(4)A relevant contract falls within this sub-paragraph if its underlying subject matter consists of—
(a)any one or more of the excluded types of property falling within paragraphs (d) to (f) of sub-paragraph (2) of paragraph 4, and
(b)other underlying subject matter which is—
(i)subordinate in relation to any of the property referred to in paragraph (a), or
(ii)of small value in comparison with the value of the underlying subject matter as a whole.
(5)Where this paragraph applies in relation to a relevant contract, its underlying subject matter shall be treated for the purposes of this Schedule as if it consisted wholly of—
(a)in the case of a relevant contract falling within sub-paragraph (2), the excluded types of property referred to in paragraph (a) of that sub-paragraph,
(b)in the case of a relevant contract falling within sub-paragraph (3), the excluded types of property referred to in paragraph (a) of that sub-paragraph, or
(c)in the case of a relevant contract falling within sub-paragraph (4), the excluded types of property referred to in paragraph (a) of that sub-paragraph.
(6)For the purposes of this paragraph whether part of the underlying subject matter of a relevant contract of a company is subordinate or of small value is to be determined by reference to the time when the company enters into or acquires the relevant contract.
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