# The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004, Article 3


In paragraph 2, for sub-paragraph (1) substitute—
“(1) For the purposes of the Corporation Tax Acts, a company’s derivative contracts are those of its relevant contracts—
(a) which satisfy any of the conditions in paragraphs (a) to (c) of paragraph 3(1), and
(b) which are not prevented from being derivative contracts by paragraph 4 or any other provision of the Corporation Tax Acts.”.

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Source: https://www.legislation.gov.uk/uksi/2004/2201/article/3 (the official version)
Page: https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2004/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.