Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 27 U.K. Derivative contracts: minor and consequential amendments

Modifications etc. (not altering text)

C1 Sch. 27 extended (retrospective to 30.9.2002) by Finance Act 2003 (c. 14), s. 177(4)(8)(11)

2 U.K. In section 15(1) (Schedule A) in paragraph 2(3) of Schedule A (profits of Schedule A business computed without regard to certain items) for the third indent (which relates to qualifying payments within Chapter 2 of Part 4 of the Finance Act 1994 (c. 9)) substitute—

“—credits or debits within Schedule 26 to the Finance Act 2002 (derivative contracts).”.