http://www.legislation.gov.uk/ukpga/2002/23/schedule/27/paragraph/21/enactedFinance Act 2002Excise dutiesVATCorporation taxGambling and lottery licencesGambling and lotteriesKing's Printer of Acts of Parliament2021-08-03Finance Act 2002Sch. 16 para. 27(5)(6)Finance Act 2008Sch. 39 para. 48s. 118(2)art. 2(2)art. 10SCHEDULESSCHEDULE 27Derivative contracts: minor and consequential amendments21The Finance Act 1996Omit Schedule 12 (meaning of debt contract or option).