- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/03/2014)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 19/03/2014.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 28.
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[F128(1)Subject to paragraph 29, this paragraph applies where—U.K.
(a)an investment-regulated pension scheme holds an interest in taxable property indirectly, and
(b)there is an increase in the extent of the interest held directly in a vehicle by the pension scheme or another vehicle.
(2)The pension scheme is to be treated for the purposes of this Schedule as—
(a)having disposed of the interest in the property immediately before the increase in the extent of the interest in the vehicle, and
(b)having re-acquired the interest immediately afterwards.
(3)The extent of the interest held directly in a vehicle by a person is to be determined for the purposes of this paragraph and paragraph 29 in accordance with paragraphs 42 and 43.]
Textual Amendments
F1Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13
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