# The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004, Article 12


At the end of paragraph 11 add—
“(7) Where the underlying subject matter of a relevant contract consists of or includes income from any of the following—
(a) land (wherever situated),
(b) shares in a company,
(c) rights of a unit holder under a unit trust scheme,
the underlying subject matter shall not be treated, by reason only of that income, as being land or such shares or rights (as the case may be).”.

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Source: https://www.legislation.gov.uk/uksi/2004/2201/article/12 (the official version)
Page: https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2004/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.