The Finance Act 2002, Schedule 26 (Parts 2 and 9) (Amendment No. 3) Order 2005
1Citation, commencement and effect
2Schedule 26 to the Finance Act 2002 (derivative contracts) is...
3Amendment of Part 2 of Schedule 26
4In paragraph 2(5) (derivative contracts and relevant contracts) after “sub-paragraph...
5(1) Amend paragraph 4 (contracts excluded by virtue of their...
6(1) Amend paragraph 12 (definition of terms relating to derivative...
7Amendment of Part 9 of Schedule 26
8(1) Amend paragraph 45C (derivative contracts relating to land or...
9(1) Amend paragraph 45H (treatment of net gains and losses...
10In paragraph 45HA(4) (treatment of credits and debits on terminal...
11In paragraph 45J(8) (issuers of securities with embedded derivatives) in...
12(1) Amend paragraph 45L (derivative not embedded in a loan...
13After paragraph 45L insert— Elections under paragraph 45L(2A): further provisions...
14In paragraph 45M(1)(a) (treatment of host contract as a loan...
15Consequential amendment

2005 No. 3440

CORPORATION TAX

The Finance Act 2002, Schedule 26 (Parts 2 and 9) (Amendment No. 3) Order 2005

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Order in exercise of the powers conferred by paragraph 13 of Schedule 26 to the Finance Act 20021: