SCHEDULESF1SCHEDULE 29ATaxable property held by investment-regulated pension schemesPart 1Investment-regulated pension schemesRelated persons4(1)For the purposes of this Part of this Schedule a person is related to a member of a pension scheme if—(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.