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).