{
  "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006",
  "json_url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006.json",
  "id": "uksi/2006/1958",
  "title": "The Pensions Schemes (Taxable Property Provisions) Regulations 2006",
  "short_title": "Pensions Schemes (Taxable Property Provisions) 2006",
  "long_title": "These Regulations have two principal effects. The first is to supplement the tax rules in Schedule 29A of the Finance Act 2004 (inserted by Schedule 21 to the Finance Act 2006) for determining the total taxable amount when an investment-regulated pension scheme acquires a direct or indirect interest in taxable property (that is, residential property or tangible moveable property). The second is to make a member of a registered pension scheme which is established outside the United Kingdom, and holds an interest in taxable property located outside the United Kingdom, liable to pay the scheme sanction charge in respect of income and gains from that property.",
  "citation": "S.I. 2006/1958",
  "type": "uksi",
  "year": "2006",
  "number": "1958",
  "version": "current",
  "date": "2006-07-20",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 6,
  "provisions": [
    {
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      "heading": "Introductory text",
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      "extent": null,
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      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-1",
      "extent": null,
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    },
    {
      "path": "regulation/2",
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-2",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/3",
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      "heading": "Provisions supplementing Schedule 29A",
      "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
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      "heading": "Provisions supplementing Schedule 29A",
      "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-4",
      "extent": null,
      "status": null,
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    },
    {
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      "heading": "Provisions supplementing Schedule 29A",
      "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-5",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Provisions supplementing Schedule 29A",
      "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Application of paragraphs 3 and 4 of Schedule 17A to the Finance Act 2003",
      "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-7",
      "extent": null,
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      "number": "8",
      "heading": "Application of paragraph 8 of Schedule 17A to the Finance Act 2003",
      "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Variation of a lease to give rise to an additional unauthorised payment",
      "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-9",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Scheme chargeable payment on income and gains from non-U.K. taxable property",
      "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-10",
      "extent": null,
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    },
    {
      "path": "signature",
      "kind": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/signature",
      "extent": null,
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    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
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    }
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      "language": null,
      "date": "2008-12-10",
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      "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/pdf/uksi_20061958_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2006/1958/pdfs/uksi_20061958_en.pdf"
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    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "reg. 10(3)",
      "affecting": "uksi/2013/1810",
      "affecting_title": "The Temporary Non-Residence (Miscellaneous Amendments) Regulations 2013",
      "affecting_provisions": "reg. 3(2)(a)"
    },
    {
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      "affected_provisions": "reg. 10(5)",
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      "affecting_title": "The Temporary Non-Residence (Miscellaneous Amendments) Regulations 2013",
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    {
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      "affected_provisions": "reg. 10(6)",
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      "affecting_title": "The Temporary Non-Residence (Miscellaneous Amendments) Regulations 2013",
      "affecting_provisions": "reg. 3(2)(c)"
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    },
    {
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      "affected_provisions": "reg. 10(7)",
      "affecting": "uksi/2013/1810",
      "affecting_title": "The Temporary Non-Residence (Miscellaneous Amendments) Regulations 2013",
      "affecting_provisions": "reg. 3(2)(d)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 10(3)",
      "affecting": "uksi/2013/605",
      "affecting_title": "The Income Tax (Removal of Ordinary Residence) Regulations 2013",
      "affecting_provisions": "reg. 5"
    }
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  "made_under": [
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      "id": "ukpga/2004/12",
      "title": "Finance Act 2004",
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      "provisions": [
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        "schedule/29A/paragraph/34",
        "schedule/29A/paragraph/36",
        "schedule/29A/paragraph/37"
      ]
    }
  ],
  "changes_made_to": 6,
  "changes_made_to_url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/changes.json",
  "changes_made_by": 9,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1958",
    "retrieved_at": "2026-10-29T04:25:07.459622+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."
}