[F122(1)This paragraph applies to a vehicle in which a pension scheme directly or indirectly holds an interest where the vehicle [F2is a company which is, or is a member of, a UK REIT within the meaning of Part 12 of the Corporation Tax Act 2010 (Real Estate Investment Trusts)] [F3and paragraph 24 applies to the pension scheme's interest in the vehicle.]U.K.
F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)[F5Section 1122 of the Corporation Tax Act 2010] (connected persons) applies for the purposes of sub-paragraph (2).]
Textual Amendments
F1Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13
F2Words in Sch. 29A para. 22(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 431(4) (with Sch. 2)
F3Words in Sch. 29A para. 22(1) inserted (retrospective to 1.1.2007) by Finance Act 2007 (c. 11), Sch. 20 paras. 14(3)(a), 24(8)
F4Sch. 29A para. 22(2) repealed (retrospective to 1.1.2007) by Finance Act 2007 (c. 11), Sch. 20 paras. 14(3)(b), 24(8), Sch. 27 Pt. 3(2)
F5Words in Sch. 29A para. 22(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 431(5)(d) (with Sch. 2)