# Finance Act 2002, Paragraph 26


In Schedule 29 (taxation of intangible fixed assets) in paragraph 75 (which provides for the Schedule not to apply to financial assets) for sub-paragraph (3)(b) (financial assets to include qualifying contracts within Chapter 2 of Part 4 of the Finance Act 1994) substitute—
“(b) derivative contracts (see Part 2 of Schedule 26 to this Act),”.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/27/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-27/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.