# The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No. 2) Order 2004, Article 6: Amendments of Part 9 of Schedule 26


In paragraph 45D for sub-paragraph (8) substitute—
“(8) A loan relationship which is one to which sub-paragraph (1) applies, shall not be treated as a qualifying corporate bond by virtue of section 117(A1) of the Taxation of Chargeable Gains Act 1992, if this paragraph applies to the embedded derivative contract.”.

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Source: https://www.legislation.gov.uk/uksi/2004/3270/article/6 (the official version)
Page: https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-2-order-2004/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.