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3. In paragraph 2 (derivative contracts and relevant contracts) for sub-paragraphs (3) to (5) substitute—
“(2A) For provisions which treat a company as being party to a relevant contract see—
(a)section 94A of the Finance Act 1996 (loan contracts with embedded derivatives);
(b)paragraph 2A below (non-financial contracts with embedded derivatives);
(c)paragraph 2B below (hybrid derivatives).
(2B) In this Schedule “plain vanilla contract” means a relevant contract other than one to which a company is treated as being party by virtue of a provision mentioned in sub-paragraph (2A).”.
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