The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No. 2) Order 2005
1Citation, commencement and effect
2Amendment of Part 2 of Schedule 26 to the Finance Act 2002
3In paragraph 2(4) for “Schedule 26” substitute “this Schedule”.
4(1) Amend paragraph 3 as follows. (2) In sub-paragraph (1)(a)...
5(1) Amend paragraph 4 as follows. (2) In sub-paragraph (2)(b)—...
6After paragraph 4A insert— (1) This paragraph applies to a company if the conditions...
7In paragraph 11(1) for “In this Part of this Schedule”...
8(1) Amend paragraph 12 as follows. (2) In sub-paragraph (1)...
9Amendment of Part 4 of Schedule 26 to the Finance Act 2002
10Amendment of Part 9 of Schedule 26 to the Finance Act 2002
11(1) Amend paragraph 44 as follows. (2) For sub-paragraph (1)...
12In paragraph 45C(1)(d) for “does” substitute— and paragraph 45K (issuers...
13(1) Amend paragraph 45D as follows. (2) In sub-paragraph (2)—...
14In paragraph 45E omit sub-paragraph (5).
15(1) Amend paragraph 45F as follows. (2) After sub-paragraph (2)(e)...
16After paragraph 45F insert— Creditor relationships: existing assets (1) Where paragraph 45D or 45F would apply to a...
17After paragraph 45G insert— Treatment of net gains and losses...
18(1) Amend paragraph 45J as follows. (2) In sub-paragraph (3)(a)...
19After paragraph 45J insert— Issuers of securities with embedded derivatives:...
20(1) Amend paragraph 45K as follows. (2) For sub-paragraph (1)(d)...
21(1) Amend paragraph 45L as follows. (2) In sub-paragraph (1)—...
22(1) Amend paragraph 45M as follows. (2) In sub-paragraph (1)—...
23Omit paragraph 48A.
2005 No. 2082
CORPORATION TAX

The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No. 2) Order 2005

Made
Laid before House of Commons
Coming into force in accordance with article 1
The Treasury, in exercise of the powers conferred upon them by paragraph 13 of Schedule 26 to the Finance Act 20021 and paragraph 52 of Schedule 4 to the Finance Act 2005, make the following Order: