{
  "url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2004/article-5",
  "json_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2004/article-5.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/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "In paragraph 4—\n(a) after sub-paragraph (1) insert—\n“(1A) Nothing in this paragraph prevents a relevant contract to which paragraph 6, 7 or 8 applies from being a derivative contract.”;\n(b) in sub-paragraph (2)—\n(i) omit paragraphs (a) and (b);\n(ii) at the end of paragraph (d) add “and”;\n(iii) at the end of paragraph (e) omit “and”; and\n(iv) omit paragraph (f);\n(c) in sub-paragraph (3)—\n(i) omit “(a), (b) and”; and\n(ii) for “(d) to (f)” substitute “(d) and (e)”; and\n(d) in sub-paragraph (5) for “paragraphs 5 to 8” substitute “paragraphs 5 and 5A”.",
  "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/5",
    "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."
}