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14(1)Schedule 29A (taxable property held by investment-regulated pension schemes) is amended as follows.
(2)In paragraph 20(1)(b) (indirect holdings: introduction to exception for REITs), for “paragraph 22 makes” substitute “paragraphs 22, 24 and 25 make”.
(3)In paragraph 22 (REITs)—
(a)in sub-paragraph (1), after paragraph (b) insert—
“and paragraph 24 applies to the pension scheme’s interest in the vehicle.”, and
(b)omit sub-paragraph (2).
(4)In paragraph 24(1) (conditions applying for paragraph 23), for “paragraph 23” substitute “paragraphs 22 and 23”.
(5)In paragraph 25(2) (provisions supplementing paragraph 24), for “23(1)” substitute “22 or 23”.
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