431(1)Amend Schedule 29A (taxable property held by investment-regulated pension schemes) as follows.U.K.
(2)In paragraph 17(3) for “section 416 of ICTA” substitute “ sections 450 and 451 of the Corporation Tax Act 2010 ”.
(3)In paragraph 21(3)—
(a)in paragraph (a)—
(i)for “section 416 of ICTA” substitute “ sections 450 and 451 of the Corporation Tax Act 2010 ”,
(ii)for “that section” substitute “ those sections ”, and
(b)in paragraph (b)—
(i)for “paragraph (b) of section 417(5)” substitute “ section 452(2)(b) ”,
(ii)for “that paragraph” substitute “ section 452(3) of that Act ”.
(4)In paragraph 22(1) for the words from “is” to “that Part applies” substitute “ is a company which is, or is a member of, a UK REIT within the meaning of Part 12 of the Corporation Tax Act 2010 (Real Estate Investment Trusts) ”.
(5)In each of the following paragraphs for “Section 839 of ICTA” substitute “ Section 1122 of the Corporation Tax Act 2010 ”
(a)paragraph 10(4),
(b)paragraph 19(8),
(c)paragraph 21(5),
(d)paragraph 22(3), and
(e)paragraph 24(6).