SCHEDULES
C1SCHEDULE 27Derivative contracts: minor and consequential amendments
Annotations:
Modifications etc. (not altering text)
26
In Schedule 29 (taxation of intangible fixed assets) in paragraph 75 (which provides for the Schedule not to apply to financial assets) for sub-paragraph (3)(b) (financial assets to include qualifying contracts within Chapter 2 of Part 4 of the Finance Act 1994) substitute—
b
derivative contracts (see Part 2 of Schedule 26 to this Act),
Sch. 27 extended (retrospective to 30.9.2002) by Finance Act 2003 (c. 14), s. 177(4)(8)(11)