Point in time view as at 06/04/2007.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Holding.
Textual Amendments
F1Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13
13(1)For the purposes of the taxable property provisions an investment-regulated pension scheme holds an interest in property if the scheme holds the interest directly or indirectly.U.K.
(2)In the taxable property provisions references to a person holding an interest in property include, in the case of—
(a)an investment-regulated pension scheme,
(b)an arrangement under a pension scheme, or
(c)a trust which is not a pension scheme,
references to the interest in the property being held for the purposes of the pension scheme, the arrangement or the trust.]
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