[174A Taxable property held by investment-regulated pension schemes]
Finance Act 2004 (2004 c 12) | Legislation

[174A  Taxable property held by investment-regulated pension schemes]

[(1)     An investment-regulated pension scheme is to be treated as making an unauthorised payment to a member of the pension scheme if—

(a)     the pension scheme acquires an interest in taxable property, and

(b)     the interest is held by the pension scheme for the purposes of an arrangement under the pension scheme relating

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