{
  "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-4",
  "json_url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-4.json",
  "legislation": "uksi/2006/1958",
  "legislation_title": "The Pensions Schemes (Taxable Property Provisions) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Provisions supplementing Schedule 29A",
  "text": "Paragraph 32 of Schedule 29A (and the remainder of the taxable property provisions excepting paragraph 34 of that Schedule) shall apply to—\n(a) a licence to use or occupy residential property (for a consideration which is wholly or partly rent), and\n(b) the right to use, or participate in arrangements relating to the use of, taxable property or a description of taxable property to which the property in question belongs (for a consideration which is wholly or partly rent),\nas if each payment of rent represented the grant, to the pension scheme or other person who acquired the interest in taxable property, of a lease of the taxable property for the period for which the rent is paid, and in consideration of the rent so paid.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1958/regulation/4",
    "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."
}