# Finance Act 2004, Paragraph 13


(1) For the purposes of the taxable property provisions an investment-regulated pension scheme holds an interest in property if the scheme holds the interest directly or indirectly.
(2) In the taxable property provisions references to a person holding an interest in property include, in the case of—
(a) an investment-regulated pension scheme,
(b) an arrangement under a pension scheme, or
(c) a trust which is not a pension scheme,
references to the interest in the property being held for the purposes of the pension scheme, the arrangement or the trust.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/29A/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-29A/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.