{
  "url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-3-order-2005/article-8",
  "json_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-3-order-2005/article-8.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/8",
  "kind": "article",
  "number": "8",
  "heading": "Amendment of Part 9 of Schedule 26",
  "text": "(1) Amend paragraph 45C (derivative contracts relating to land or certain tangible movable property) as follows.\n(2) For paragraph (1)(d) substitute—\n“(d) sub-paragraph (1A) does not apply.”.\n(3) After sub-paragraph (1) insert—\n“(1A) This sub-paragraph applies if—\n(a) paragraph 45F applies to the derivative contract, or would apply to it but for sub-paragraph (2)(f) of that paragraph, or\n(b) paragraph 45K applies to derivative contract, or would apply to it but for sub-paragraph (2)(e) of that paragraph.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraphs 45A to 45 I were inserted by article 15 of S.I 2004/2201"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3440/article/8",
    "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."
}