Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 2004
431
1
Amend Schedule 29A (taxable property held by investment-regulated pension schemes) as follows.
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).