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3. In sub-paragraph (2)(1) for paragraphs (e) and (f) substitute—
“(e)derivative contracts whose underlying subject matter consists wholly of any one or more of the following—
(i)the matters referred to in paragraphs (a) to (d) above, and
(ii)currency;
(f)contracts for differences whose underlying subject matter consists wholly of any one or more of the following—
(i)interest rates,
(ii)creditworthiness, and
(ii)currency;
(g)derivative contracts not within paragraph (e) or (f) where there is a hedging relationship between the derivative contract and an asset within paragraphs (a) to (d) above;
(h)alternative finance arrangements.”.
In sub-paragraph (2) of paragraph 8 of Schedule 10, paragraphs (e) and (f) were inserted by paragraph 20(2) of Schedule 27 to the Finance Act 2002.
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