{
  "url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2004/article-10",
  "json_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2004/article-10.json",
  "legislation": "uksi/2004/2201",
  "legislation_title": "The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2004",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": null,
  "text": "In paragraph 8—\n(a) omit sub-paragraph (1);\n(b) in sub-paragraph (2)(c)—\n(i) at the end of sub-paragraph (i) add “or”;\n(ii) at the end of sub-paragraph (ii) omit “, or”; and\n(iii) omit sub-paragraph (iii); and\n(c) in the heading to the paragraph, for “Qualified exclusion:” substitute “Derivative contracts:”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2201/article/10",
    "retrieved_at": "2026-10-29T05:19:37.418417+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."
}