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The Pensions Schemes (Taxable Property Provisions) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 1958
- Regulation 3
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Provisions supplementing Schedule 29A
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3. Paragraphs 33 and 34 of Schedule 29A shall apply to land outside the United Kingdom as if—
(a)“chargeable interest” (in section 48(1) of the Finance Act 2003(1)) applied to such land, and
(b)in relation to such land, the meaning of “lease” in paragraphs 1 and 19 of Schedule 17A to the Finance Act 2003(2), included any interest corresponding to a lease,
and “rent” and “tenant” shall be construed accordingly.
(1)
(2)
Schedule 17A was inserted by paragraph 22(2) of Schedule 39 to the Finance Act 2004.
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