{
  "url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2006/article-20",
  "json_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2006/article-20.json",
  "legislation": "uksi/2006/3269",
  "legislation_title": "The Finance Act 2002, Schedule 26, (Parts 2 and 9) (Amendment) Order 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2006",
  "path": "article/20",
  "kind": "article",
  "number": "20",
  "heading": "Amendment of paragraph 45I of Schedule 26",
  "text": "(1) Amend paragraph 45I (index-linked gilt-edged securities with embedded contracts for differences) as follows.\n(2) In sub-paragraph (1) for paragraph (a) substitute—\n“(a) the derivative contract is a loan-contract embedded derivative to which the company is treated as party by virtue of a creditor relationship of the company,”.\n(3) In sub-paragraph (1)(c) for “equivalent deemed loan relationship” substitute “loan-contract host contract”.\n(4) In sub-paragraph (1) omit paragraph (d).\n(5) In sub-paragraph (1)(e) for the words from the beginning to “that section” substitute “the derivative contract is treated by virtue of section 94A(3) of the Finance Act 1996”.\n(6) In sub-paragraph (3) omit the definition of “the equivalent deemed loan relationship”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 45I was inserted by article 15 of S.I. 2004/2201."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3269/article/20",
    "retrieved_at": "2026-10-29T04:13:45.218084+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."
}