- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (09/03/2017)
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The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006
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Rhagor o Adnoddau
Changes over time for: Section 4D
Alternative versions:
- 06/04/2006- Amendment
- 09/03/2017- Amendment
- 09/03/2017
Point in time
Status:
Point in time view as at 09/03/2017.
Changes to legislation:
There are currently no known outstanding effects for the The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006, Section 4D.
Changes to Legislation
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[F1Modifications of paragraphs 29 and 31 of Schedule 29AU.K.
This
adran has no associated
Memorandwm Esboniadol
4D.—(1) This regulation applies where—
(a)a relevant non-UK scheme acquires an interest in taxable property;
(b)the interest is acquired in the circumstances mentioned in paragraph 32(3), (5) (excluding paragraphs (a) and (b)) or (6) (excluding paragraphs (a) and (b)) of Schedule 29A; and
(c)the whole or part of the consideration for the acquisition is rent.
(2) The amount of the consideration (or the part that is rent) shall not be the relevant rental value of the property (as provided by paragraph 34(2) of Schedule 29A).
(3) Each payment of rent (or the aggregate of such payments during a year, if there are more than one) shall be treated, for the purposes of the taxable property provisions, as if the pension scheme or other person who acquired the interest were being granted a lease for the period for which the rent is paid, in consideration of the rent (or aggregate) so paid.]
Textual Amendments
F1Regs. 4A-4D inserted (retrospective to 6.4.2006) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes)(Amendment) Regulations 2006 (S.I. 2006/1960), regs. 1(2), 9
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