SCHEDULES

F1SCHEDULE 29ATaxable property held by investment-regulated pension schemes

Annotations:
Amendments (Textual)
F1

Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13

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.