SCHEDULES
F1SCHEDULE 29ATaxable property held by investment-regulated pension schemes
Annotations:
Amendments (Textual)
Part 3Acquisition and holding of taxable property
Indirect holding
18
1
For the purposes of paragraph 16 a person holds an interest in a collective investment scheme if the person is a participant in the scheme.
2
In this Schedule—
a
“collective investment scheme” has the meaning given by section 235 of FISMA 2000, and
b
“participant”, in relation to such a scheme, has the meaning given by subsection (2) of that section.
Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13