# The Finance Act 2002, Schedule 26 (Parts 2 and 9) (Amendment No. 3) Order 2005, Article 5: Amendment of Part 2 of Schedule 26


(1) Amend paragraph 4 (contracts excluded by virtue of their underlying subject matter) as follows.
(2) In sub-paragraph (2)(b)(i) for the words from “other than shares” onwards substitute insert “other than shares excluded by sub-paragraph (2ZA); or”.
(3) In sub-paragraph (2)(b)(ii) at the end add “other than a scheme to which paragraph 4 of Schedule 10 to the Finance Act 1996 applies”.
(4) After sub-paragraph (2) insert—
“(2ZA) The shares excluded by this sub-paragraph are—
(a) shares in relation to which section 91A or 91B of the Finance Act 1996 has effect;
(b) shares in an open-ended investment company to which paragraph 4 of Schedule 10 to the Finance Act 1996 applies.”.
(5) In sub-paragraph (2B)(b)—
(a) after “the contract and” insert “—(i)”; and
(b) after “unit trust scheme,” insert—
“or
(ii) any share capital of the company,”.
(6) In sub-paragraph (2D)(a)(ii) after “an asset” insert “or liability”.

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Source: https://www.legislation.gov.uk/uksi/2005/3440/article/5 (the official version)
Page: https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-3-order-2005/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.