PART 2Amendment of Part 2 of Schedule 26 to the Finance Act 2002
10
In paragraph 8—
a
omit sub-paragraph (1);
b
in sub-paragraph (2)(c)—
i
at the end of sub-paragraph (i) add “or”;
ii
at the end of sub-paragraph (ii) omit “, or”; and
iii
omit sub-paragraph (iii); and
c
in the heading to the paragraph, for “Qualified exclusion:” substitute “Derivative contracts:”.