# Finance Act 2006, Paragraph 4


In section 173 (benefits), after subsection (7) insert—
“(7A) This section does not apply if—
(a) the pension scheme is an investment-regulated pension scheme, and
(b) the asset consists of taxable property.”

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/21/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-21/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.