Finance Act 2004

[F113(1)For the purposes of the taxable property provisions an investment-regulated pension scheme holds an interest in property if the scheme holds the interest directly or indirectly.U.K.

(2)In the taxable property provisions references to a person holding an interest in property include, in the case of—

(a)an investment-regulated pension scheme,

(b)an arrangement under a pension scheme, or

(c)a trust which is not a pension scheme,

references to the interest in the property being held for the purposes of the pension scheme, the arrangement or the trust.]