{
  "url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-3-order-2005/article-4",
  "json_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-3-order-2005/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of Part 2 of Schedule 26",
  "text": "In paragraph 2(5) (derivative contracts and relevant contracts) after “sub-paragraph (4)” insert “(an “embedded derivative contract”)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sub-paragraph (5) was inserted by article 3 of S.I. 2004/2201."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3440/article/4",
    "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."
}