{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-29A/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-29A/paragraph-22.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/29A/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "(1) This paragraph applies to a vehicle in which a pension scheme directly or indirectly holds an interest where the vehicle is 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) and paragraph 24 applies to the pension scheme's interest in the vehicle.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) Section 1122 of the Corporation Tax Act 2010 (connected persons) applies for the purposes of sub-paragraph (2).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 29A para. 22(2) repealed (retrospective to 1.1.2007) by Finance Act 2007 (c. 11), Sch. 20 paras. 14(3)(b), 24(8), Sch. 27 Pt. 3(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/29A/paragraph/22",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}