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The Finance Act 2002, Schedule 26 (Parts 2 and 9) (Amendment No. 3) Order 2005
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Amendment of Part 9 of Schedule 26
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8.—(1) Amend paragraph 45C (derivative contracts relating to land or certain tangible movable property) (1) as follows.
(2) For paragraph (1)(d) substitute—
“(d)sub-paragraph (1A) does not apply.”.
(3) After sub-paragraph (1) insert—
“(1A) This sub-paragraph applies if—
(a)paragraph 45F applies to the derivative contract, or would apply to it but for sub-paragraph (2)(f) of that paragraph, or
(b)paragraph 45K applies to derivative contract, or would apply to it but for sub-paragraph (2)(e) of that paragraph.”.
(1)
Paragraphs 45A to 45 I were inserted by article 15 of S.I 2004/2201
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