{
  "url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2006/article-3",
  "json_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2006/article-3.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/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment of paragraph 2 of Schedule 26",
  "text": "In paragraph 2 (derivative contracts and relevant contracts) for sub-paragraphs (3) to (5) substitute—\n“(2A) For provisions which treat a company as being party to a relevant contract see—\n(a) section 94A of the Finance Act 1996 (loan contracts with embedded derivatives);\n(b) paragraph 2A below (non-financial contracts with embedded derivatives);\n(c) paragraph 2B below (hybrid derivatives).\n(2B) In this Schedule “plain vanilla contract” means a relevant contract other than one to which a company is treated as being party by virtue of a provision mentioned in sub-paragraph (2A).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3269/article/3",
    "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."
}