SCHEDULES
SCHEDULE 4Accounting practice and related matters
Part 2Other provisions connected with accounting practice
Schedule 26 to FA 2002
36
In paragraphs 38(1) and (3) and 38A(1) and (3) of Schedule 26 to FA 2002, as inserted by Schedule 10 to FA 2004, for “creditor relationship” substitute “
derivative contract
”
. These amendments shall be deemed always to have had effect.