# The Finance Act 2002, Schedule 26 (Parts 2 and 9) (Amendment No. 3) Order 2005, Article 8: Amendment of Part 9 of Schedule 26


(1) Amend paragraph 45C (derivative contracts relating to land or certain tangible movable property) as follows.
(2) For paragraph (1)(d) substitute—
“(d) sub-paragraph (1A) does not apply.”.
(3) After sub-paragraph (1) insert—
“(1A) This sub-paragraph applies if—
(a) paragraph 45F applies to the derivative contract, or would apply to it but for sub-paragraph (2)(f) of that paragraph, or
(b) paragraph 45K applies to derivative contract, or would apply to it but for sub-paragraph (2)(e) of that paragraph.”.

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Source: https://www.legislation.gov.uk/uksi/2005/3440/article/8 (the official version)
Page: https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-no-3-order-2005/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.