OpenLegislation

Paragraph 12

In section 280(2) (index of defined expressions), in the table, insert the following entries at the appropriate places—

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acquiring an interest in property (for the purposes of the taxable property provisions)paragraphs 12 and 27 to 29 of Schedule 29A

”;

“

building (for the purposes of the taxable property provisions)paragraph 7(2) of Schedule 29A

”;

“

holding an interest in a person (for the purposes of the taxable property provisions)paragraph 16(2) to (4) of Schedule 29A

”;

“

holding an interest in property (for the purposes of the taxable property provisions)paragraph 13 of Schedule 29A

”;

“

holding directly an interest in a vehicle (for the purposes of the taxable property provisions)paragraph 20(3) of Schedule 29A

”;

“

holding directly an interest in property (for the purposes of the taxable property provisions)paragraphs 14 and 15 of Schedule 29A

”;

“

holding indirectly an interest in a vehicle (for the purposes of the taxable property provisions)paragraph 20(4) of Schedule 29A

”;

“

holding indirectly an interest in property (for the purposes of the taxable property provisions)paragraph 16(1) of Schedule 29A

”;

“

investment-regulated pension scheme (for the purposes of the taxable property provisions)paragraphs 1 to 3 of Schedule 29A

”;

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residential property (for the purposes of the taxable property provisions)paragraphs 7(1), 8 and 9 of Schedule 29A

”;

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scheme-held taxable propertysection 185B(3)

”;

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sums and assets held for the purposes of an arrangement (for the purposes of the taxable property provisions)paragraph 5 of Schedule 29A

”;

“

taxable property (for the purposes of the taxable property provisions)paragraphs 6, 10 and 11 of Schedule 29A

”;

“

the taxable property provisionsparagraph 1(3) of Schedule 29A

”;

“

vehicle (in the taxable property provisions)paragraph 20(2) of Schedule 29A

”.