Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 25 U.K. Loan relationships

Part 1 U.K. Amendments of the Finance Act 1996

Interpretation: miscellaneous U.K.

15 In section 103(1) (definitions) insert the following definitions at the appropriate place—

• ““derivative contract” has the same meaning as in Schedule 26 to the Finance Act 2002;”;

““statutory accounts” has the meaning given by section 86(8) above”.