{
  "url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-2-order-2005/article-15",
  "json_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-2-order-2005/article-15.json",
  "legislation": "uksi/2005/2082",
  "legislation_title": "The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No. 2) Order 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-2-order-2005",
  "path": "article/15",
  "kind": "article",
  "number": "15",
  "heading": "Amendment of Part 9 of Schedule 26 to the Finance Act 2002",
  "text": "(1) Amend paragraph 45F as follows.\n(2) After sub-paragraph (2)(e) insert—\n“(f) the asset representing the creditor relationship is not an existing asset.”.\n(3) In sub-paragraph (7) after “this paragraph” insert—\n“—\n“existing asset” means an asset in relation to which paragraph 11(2) of Schedule 10 to the Finance Act 2004 has effect;”.\n(4) For sub-paragraph (8) substitute—\n“(8) The creditor relationship shall not be treated as a qualifying corporate bond by virtue of section 117(A1) of the Taxation of Chargeable Gains Act 1992.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2082/article/15",
    "retrieved_at": "2026-10-29T04:54:45.590664+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}