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Finance Act 2004
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Changes over time for: Cross Heading: Acquisition
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[F1AcquisitionU.K.
Textual Amendments
F1Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13
12(1)For the purposes of the taxable property provisions an investment-regulated pension scheme acquires an interest in property if it comes to hold the interest.U.K.
(2)Sub-paragraph (1) applies however the pension scheme comes to hold the interest, whether that is—
(a)by act of the parties to a transaction,
(b)by order of a court or other authority,
(c)by or under any statutory provision, or
(d)by operation of law.
(3)For instances of deemed acquisition, see paragraphs 27 to 29.]
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