# Finance Act 2004, Section 242E: Investment-regulated non-UK registered schemes


For the purposes of the application of the taxable property provisions in relation to a non-UK registered scheme, property is taxable property in relation to the scheme if it would be taxable property in relation to the scheme were the scheme a registered pension scheme established in the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/242E (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-242E
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.