Paragraph 22 F1
United Kingdom
This paragraph applies to a vehicle in which a pension scheme directly or indirectly holds an interest where the vehicle F2is a company which is, or is a member of, a UK REIT within the meaning of Part 12 of the Corporation Tax Act 2010 (Real Estate Investment Trusts) F3and paragraph 24 applies to the pension scheme's interest in the vehicle.
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F5Section 1122 of the Corporation Tax Act 2010 (connected persons) applies for the purposes of sub-paragraph (2).
Annotations
Textual amendments
- F1
Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13
- F2
Words in Sch. 29A para. 22(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 431(4) (with Sch. 2)
- F3
Words in Sch. 29A para. 22(1) inserted (retrospective to 1.1.2007) by Finance Act 2007 (c. 11), Sch. 20 paras. 14(3)(a), 24(8)
- F4
Sch. 29A para. 22(2) repealed (retrospective to 1.1.2007) by Finance Act 2007 (c. 11), Sch. 20 paras. 14(3)(b), 24(8), Sch. 27 Pt. 3(2)
- F5
Words in Sch. 29A para. 22(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 431(5)(d) (with Sch. 2)