Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 21 U.K. Taxable property held by investment-regulated pension schemes

4 U.K. In section 173 (benefits), after subsection (7) insert—

“(7A) This section does not apply if—

(a) the pension scheme is an investment-regulated pension scheme, and

(b) the asset consists of taxable property.”