Modifications etc. (not altering text)
C1Sch. 29 applied (with modifications) (15.8.2002) by S.I. 2002/1967, regs. 3-6
75(1)This Schedule does not apply to financial assets.
(2)“Financial asset” here has the meaning it has for accounting purposes.
(3)The expression includes—
(a)money debts within the meaning of Chapter 2 of Part 4 of the Finance Act 1996 (c. 8) (loan relationships) (see section 81(2) of that Act),
(b)qualifying contracts within Chapter 2 of Part 4 of the Finance Act 1994 (c. 9) (financial instruments) (see sections 147 to 148 of that Act),
(c)contracts or policies of insurance or capital redemption policies, and
(d)rights under a collective investment scheme within the meaning of the Financial Services and Markets Act 2000 (c. 8) (see section 235 of that Act).