PART 2 Amendment of Part 2 of Schedule 26 to the Finance Act 2002
13 1 Paragraph 12 is amended as follows.
2 For sub-paragraph (1) substitute—

“1 This paragraph defines the following expressions for the purposes of this Schedule—
(a) a capital redemption policy (see sub-paragraph (2));
(b) a contract for differences (see sub-paragraphs (3) to (5));
(c) a future (see sub-paragraphs (6), (7) and (10));
(d) intangible fixed assets (see sub-paragraph (11));
(e) an option (see sub-paragraphs (8) and (10));
(f) shares in a company (see sub-paragraph (12));
(g) a warrant (see sub-paragraph (9)).”

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3 For sub-paragraph (11) substitute—

“11 “Intangible fixed assets” has the same meaning as in Schedule 29 to this Act; and paragraphs 73 to 76 of that Schedule (and paragraph 72 of that Schedule so far as it relates to those paragraphs) have effect for the purposes of this Part as they have effect for the purposes of that Schedule.”

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