Point in time view as at 01/04/2008.
Finance Act 2007, Cross Heading: Taxable property held by investment-regulated pension schemes: indirect holdings in REITs is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
14(1)Schedule 29A (taxable property held by investment-regulated pension schemes) is amended as follows.U.K.
(2)In paragraph 20(1)(b) (indirect holdings: introduction to exception for REITs), for “paragraph 22 makes” substitute “ paragraphs 22, 24 and 25 make ”.
(3)In paragraph 22 (REITs)—
(a)in sub-paragraph (1), after paragraph (b) insert— “ and paragraph 24 applies to the pension scheme's interest in the vehicle. ”, and
(b)omit sub-paragraph (2).
(4)In paragraph 24(1) (conditions applying for paragraph 23), for “paragraph 23” substitute “ paragraphs 22 and 23 ”.
(5)In paragraph 25(2) (provisions supplementing paragraph 24), for “23(1)” substitute “ 22 or 23 ”.
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