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Finance Act 2004
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There are currently no known outstanding effects for the Finance Act 2004, Paragraph 10.
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[F110(1)Residential property is not taxable property in relation to a pension scheme if Condition A or B is met.U.K.
(2)Condition A is met if the property is (or, if unoccupied, is to be) occupied by an employee who—
(a)is neither a member of the pension scheme nor connected with such a member,
(b)is not connected with the employer, and
(c)is required as a condition of employment to occupy the property.
(3)Condition B is met if the property is (or, if unoccupied, is to be)—
(a)occupied by a person who is neither a member of the pension scheme nor connected with such a member, and
(b)used in connection with business premises held as an investment of the pension scheme.
(4)[F2Section 1122 of the Corporation Tax Act 2010] (connected persons) applies for the purposes of this paragraph.]
Textual Amendments
F1Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13
F2Words in Sch. 29A para. 10(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 431(5)(a) (with Sch. 2)
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