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Finance Act 2004
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[F15U.K.Where sums or assets held for the purposes of an investment-regulated pension scheme—
(a)are held otherwise than for the purposes of the administration or management of the pension scheme, and
(b)would not, apart from this paragraph, be treated as held for the purposes of any arrangement relating to a member under the pension scheme,
for the purposes of the taxable property provisions the sums or assets are to be treated as held for the purposes of the arrangements under the pension scheme by reference to the respective rights under the scheme of the members to which the arrangements relate.]
Textual Amendments
F1Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13
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