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


In paragraph 7—
(a) omit sub-paragraph (1);
(b) at the end of sub-paragraph (2)(a)(i) add “or”;
(c) at the end of sub-paragraph (2)(a)(ii) for “or” substitute “and”;
(d) omit sub-paragraph (2)(a)(iii);
(e) in sub-paragraph (3)(b)(i)—
(i) for “company,” substitute “company or”;
(ii) omit from “or assets” to “applies”; and
(f) in sub-paragraph (3)(b) for sub-paragraphs (ii) and (iii) substitute—
“(ii) one or more assets representing loan relationships to which section 94A of the Finance Act 1996 applies, but only to the extent that each of those assets represents the rights and liabilities of a host contract within the meaning of that section,”; and
(g) in the heading to the paragraph, for “Qualified exclusion:” substitute “Derivative contracts:”.

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