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The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No. 2) Order 2005
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- 2005 No. 2082
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2.Amendment of Part 2 of Schedule 26 to the Finance Act 2002
3.In paragraph 2(4) for “Schedule 26” substitute “this Schedule”.
4.(1) Amend paragraph 3 as follows. (2) In sub-paragraph (1)(a)...
5.(1) Amend paragraph 4 as follows. (2) In sub-paragraph (2)(b)—...
6.After paragraph 4A insert— (1) This paragraph applies to a company if the conditions...
8.(1) Amend paragraph 12 as follows. (2) In sub-paragraph (1)...
9.Amendment of Part 4 of Schedule 26 to the Finance Act 2002
10.Amendment of Part 9 of Schedule 26 to the Finance Act 2002
11.(1) Amend paragraph 44 as follows. (2) For sub-paragraph (1)...
12.In paragraph 45C(1)(d) for “does” substitute— and paragraph 45K (issuers...
13.(1) Amend paragraph 45D as follows. (2) In sub-paragraph (2)—...
15.(1) Amend paragraph 45F as follows. (2) After sub-paragraph (2)(e)...
16.After paragraph 45F insert— Creditor relationships: existing assets (1) Where paragraph 45D or 45F would apply to a...
17.After paragraph 45G insert— Treatment of net gains and losses...
18.(1) Amend paragraph 45J as follows. (2) In sub-paragraph (3)(a)...
19.After paragraph 45J insert— Issuers of securities with embedded derivatives:...
20.(1) Amend paragraph 45K as follows. (2) For sub-paragraph (1)(d)...
21.(1) Amend paragraph 45L as follows. (2) In sub-paragraph (1)—...
22.(1) Amend paragraph 45M as follows. (2) In sub-paragraph (1)—...
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