SCHEDULES
F1SCHEDULE 29ATaxable property held by investment-regulated pension schemes
Annotations:
Amendments (Textual)
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).
Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13