[185A Income from taxable property]
Finance Act 2004 (2004 c 12) | Legislation

[Income and gains from taxable property]

[185A  Income from taxable property]

[(1)     An investment-regulated pension scheme is to be treated as having made a scheme chargeable payment if the pension scheme holds an interest in taxable property in a tax year.

(2)     The amount of the scheme chargeable payment depends on whether a person who holds the interest in the property

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