http://www.legislation.gov.uk/uksi/2006/3269/article/12/made

The Finance Act 2002, Schedule 26, (Parts 2 and 9) (Amendment) Order 2006

Corporation Tax

en

King's Printer of Acts of Parliament

2016-05-03

CORPORATION TAX

Schedule 26 to the Finance Act 2002 (c. 23) (“Schedule 26”) makes provision relating to derivative contracts. Paragraph 13 of Schedule 26 confers power on the Treasury to amend provisions in that Schedule, and this Order exercises that power to make amendments. The Order makes provision for a new method of classifying derivative contracts, and the new classification has prompted a considerable number of consequential amendments in later paragraphs of Schedule 26. The Order also contains new provisions that apply if a contract moves in or out of the legislation applying to derivative contracts.