{
  "url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2004/article-4",
  "json_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2004/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "In paragraph 3—\n(a) for sub-paragraph (1)(b) substitute—\n“(b) in the case of a relevant contract which is not treated as mentioned in paragraph (a), it is a relevant contract to which paragraph 6, 7, or 8 applies, or”;\n(b) in sub-paragraph (1)(c) for “is not treated as described in” substitute “does not fall within”;\n(c) for sub-paragraph (2)(b) substitute—\n“(b) it is a contract for differences whose underlying subject matter is—\n(i) land (wherever situated),\n(ii) tangible movable property, other than commodities which are tangible assets,\n(iii) intangible fixed assets,\n(iv) weather conditions, and\n(v) creditworthiness.”;\n(d) omit sub-paragraph (4); and\n(e) in sub-paragraph (5)—\n(i) for “sub-paragraphs (3) and (4)” substitute “sub-paragraph (3)”; and\n(ii) in paragraph (b) omit “or financial assets”.",
  "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/4",
    "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."
}