[185H Disposal of interest in vehicle]
Finance Act 2004 (2004 c 12) | Legislation

[185H  Disposal of interest in vehicle]

[(1)     This section applies for the purposes of section 185F where the pension scheme or another vehicle ceases to hold all or part of an interest in a vehicle through which the pension scheme holds the taxable interest indirectly.

(2)     The pension scheme is to be treated as disposing of the interest in the vehicle through which the pension scheme holds the taxable interest indirectly.

(3)     The amount of the gain or loss treated as accruing to the pension

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