SCHEDULES
C1SCHEDULE 27Derivative contracts: minor and consequential amendments
Annotations:
Modifications etc. (not altering text)
2
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).
Sch. 27 extended (retrospective to 30.9.2002) by Finance Act 2003 (c. 14), s. 177(4)(8)(11)