The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2005
1Citation, commencement and effect
2Amendment of Part 2 of Schedule 26 to the Finance Act 2002
3(1) Amend paragraph 3 as follows. (2) In sub-paragraph (1)—...
4(1) Amend paragraph 4 as follows. (2) Omit sub-paragraph (1A)....
5After paragraph 4 insert— Contracts which become derivative contracts: chargeable...
6Omit paragraphs 5, 5A, 6, 7 and 8.
7(1) Amend paragraph 9 as follows. (2) In sub-paragraph (2)(a)—...
8Omit paragraph 10.
9(1) Amend paragraph 12 as follows. (2) In sub-paragraph (1)—...
10Amendment of Part 8 of Schedule 26 to the Finance Act 2002
11Omit paragraph 42(4).
12Omit paragraph 43.
13Amendment of Part 9 of Schedule 26 to the Finance Act 2002
14(1) Amend paragraph 45(1)(a) as follows. (2) In sub-paragraph (i)...
15Omit paragraph 45F(2)(b).
16Omit paragraph 45J(2)(b).
17Omit paragraph 45K(2)(b).
18After paragraph 45L insert— Treatment of host contract as a...
19In paragraph 46(2)(a) for “(c) to (f)” substitute “(a) and...
20Omit paragraph 48.

2005 NO. 646

INCOME TAX

The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2005

Made

Laid before House of Commons

Coming into force

The Treasury, in exercise of the powers conferred upon them by paragraph 13 of Schedule 26 to the Finance Act 20021 make the following Order: