{
  "url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-3-order-2005/article-15",
  "json_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-3-order-2005/article-15.json",
  "legislation": "uksi/2005/3440",
  "legislation_title": "The Finance Act 2002, Schedule 26 (Parts 2 and 9) (Amendment No. 3) Order 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-3-order-2005",
  "path": "article/15",
  "kind": "article",
  "number": "15",
  "heading": "Consequential amendment",
  "text": "In paragraph 54(1) (interpretation) at the appropriate points in the alphabetical list insert the following definitions—\n““embedded derivative contract” shall be construed in accordance with paragraph 2(5);”;\n““open-ended investment company” has the meaning given by section 468A(2) of the Taxes Act 1988;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "There are amendments to this paragraph, but none is relevant for present purposes."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 468A was inserted by section 16 of the Finance (No. 2) Act 2005 (c. 22)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3440/article/15",
    "retrieved_at": "2026-10-29T04:40:43.512760+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."
}