# The Finance Act 2002, Schedule 26, (Parts 2 and 9) (Amendment) Order 2006, Article 5: Amendment of paragraph 3 of Schedule 26


(1) Amend paragraph 3 (contracts to satisfy accounting requirements etc.) as follows.
(2) In sub-paragraph (1)(a) omit “financial instrument”.
(3) In sub-paragraph (2)(b)(iv) for “and” substitute “or”.
(4) In sub-paragraph (3) omit “financial instrument”.
(5) In sub-paragraph (5)—
(a) omit paragraph (a),
(b) in paragraph (aa) omit “by the company”, and
(c) in paragraph (b)—
(i) omit “by the company”, and
(ii) for “derivative financial instruments” substitute “derivatives”.

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Source: https://www.legislation.gov.uk/uksi/2006/3269/article/5 (the official version)
Page: https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2006/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.