The Pensions Schemes (Taxable Property Provisions) Regulations 2006

Provisions supplementing Schedule 29A

This section has no associated Explanatory Memorandum

5.  Paragraph 33 of Schedule 29A shall apply to—

(a)tangible moveable property,

(b)a licence to use or occupy residential property (for a consideration wholly or partly other than rent), and

(c)the right to use, or participate in arrangements relating to the use of, taxable property or a description of taxable property to which the property in question belongs (for a consideration wholly or partly other than rent),

as they apply to a chargeable interest in property.