http://www.legislation.gov.uk/id/ukpga/2004/12

Part 4Pension schemes etc

F1CHAPTER 5ARegistered pension schemes established outside the United Kingdom

F2242EInvestment-regulated non-UK registered schemes

For the purposes of the application of the taxable property provisions in relation to a non-UK registered scheme, property is taxable property in relation to the scheme if it would be taxable property in relation to the scheme were the scheme a registered pension scheme established in the United Kingdom.