Point in time view as at 17/07/2012.
There are currently no known outstanding effects for the Finance Act 2002, Paragraph 26.
26U.K.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),”.
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