# The Pensions Schemes (Taxable Property Provisions) Regulations 2006, Regulation 3: Provisions supplementing Schedule 29A


Paragraphs 33 and 34 of Schedule 29A shall apply to land outside the United Kingdom as if—
(a) “chargeable interest” (in section 48(1) of the Finance Act 2003) applied to such land, and
(b) in relation to such land, the meaning of “lease” in paragraphs 1 and 19 of Schedule 17A to the Finance Act 2003, included any interest corresponding to a lease,
and “rent” and “tenant” shall be construed accordingly.

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Source: https://www.legislation.gov.uk/uksi/2006/1958/regulation/3 (the official version)
Page: https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.