{
  "url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2006/article-5",
  "json_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2006/article-5.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/5",
  "kind": "article",
  "number": "5",
  "heading": "Amendment of paragraph 3 of Schedule 26",
  "text": "(1) Amend paragraph 3 (contracts to satisfy accounting requirements etc.) as follows.\n(2) In sub-paragraph (1)(a) omit “financial instrument”.\n(3) In sub-paragraph (2)(b)(iv) for “and” substitute “or”.\n(4) In sub-paragraph (3) omit “financial instrument”.\n(5) In sub-paragraph (5)—\n(a) omit paragraph (a),\n(b) in paragraph (aa) omit “by the company”, and\n(c) in paragraph (b)—\n(i) omit “by the company”, and\n(ii) for “derivative financial instruments” substitute “derivatives”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 3 was amended by article 3 of S.I. 2004/2201, article 3 of S.I. 2005/646 and article 4 of S.I. 2005/2082."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3269/article/5",
    "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."
}