# The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004, Article 5


In paragraph 4—
(a) after sub-paragraph (1) insert—
“(1A) Nothing in this paragraph prevents a relevant contract to which paragraph 6, 7 or 8 applies from being a derivative contract.”;
(b) in sub-paragraph (2)—
(i) omit paragraphs (a) and (b);
(ii) at the end of paragraph (d) add “and”;
(iii) at the end of paragraph (e) omit “and”; and
(iv) omit paragraph (f);
(c) in sub-paragraph (3)—
(i) omit “(a), (b) and”; and
(ii) for “(d) to (f)” substitute “(d) and (e)”; and
(d) in sub-paragraph (5) for “paragraphs 5 to 8” substitute “paragraphs 5 and 5A”.

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Source: https://www.legislation.gov.uk/uksi/2004/2201/article/5 (the official version)
Page: https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2004/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

