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:”.