SCHEDULES

[F1 SCHEDULE 29A U.K. Taxable property held by investment-regulated pension schemes

Textual Amendments

F1 Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13

Part 1 U.K. Investment-regulated pension schemes

Related persons U.K.

4 (1) For the purposes of this Part of this Schedule a person is related to a member of a pension scheme if— U.K.

(a) the person and the member are connected persons, or

(b) the person acts on behalf of the member or a person connected with the member.

[F2 (2) For the purposes of sub-paragraph (1) whether a person is connected with another person is determined in accordance with section 993 of ITA 2007.]]

Textual Amendments

F2 Sch. 29A para. 4(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 484 (with Sch. 2)