# Finance Act 2004, Paragraph 22

Extent: E+W+S+N.I.

(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.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Section 1122 of the Corporation Tax Act 2010 (connected persons) applies for the purposes of sub-paragraph (2).

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/29A/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-29A/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.