(1) Section 110 of the Principal Act is amended in subsection (1) -
(a) in the definition of "qualifying asset" by inserting "(including a partnership interest)" after "interest",
(b) in the definition of "financial asset"-
(i) in paragraph (g) by deleting" and "where it last occurs and in paragraph (h) by substituting "instruments," for "instruments;"and
(ii) by inserting the following after paragraph (h):
"(i) greenhouse gas emissions allowance, and
(j) contracts for insurance and contracts for reinsurance;",
and
(c) by inserting the following after the definition of "financial asset":
"' greenhouse gas emissions allowance ' means an allowance, permit, licence or right to emit during a specified period, a specified amount of carbon dioxide or any other greenhouse gas as defined in Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Direct
…