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

Exceptions to indirect holding

22

1

This paragraph applies to a vehicle in which a pension scheme directly or indirectly holds an interest where the vehicle F4is a company which is, or is a member of, a UK REIT within the meaning of Part 12 of the Corporation Tax Act 2010 (Real Estate Investment Trusts)F2and paragraph 24 applies to the pension scheme's interest in the vehicle.

F32

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

F5Section 1122 of the Corporation Tax Act 2010 (connected persons) applies for the purposes of sub-paragraph (2).