[185F Gains from taxable property]
Finance Act 2004 (2004 c 12) | Legislation

[185F  Gains from taxable property]

[(1)     An investment-regulated pension scheme is to be treated as having made a scheme chargeable payment where—

(a)     in a tax year the pension scheme holds an interest in property which is taxable property or which has been taxable property at any time whilst the interest has been held by the pension scheme (a “taxable interest”),

(b)     a gain is treated as accruing to the pension

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