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SCHEDULES

[F1SCHEDULE 29AU.K.Taxable property held by investment-regulated pension schemes

Textual Amendments

F1Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13

Part 4U.K.Amount and timing of unauthorised payment

Improvement of taxable propertyU.K.

38(1)This paragraph applies to a case within subsection (2) of section 174A (improvement of taxable property).U.K.

(2)An unauthorised payment is treated as made when a payment is made in connection with the improvement works.

(3)The total taxable amount in relation to the unauthorised payment is the amount of the payment mentioned in sub-paragraph (2).]