{
  "url": "https://openlegislation.uk/personal-pension-schemes-restriction-on-discretion-to-approve-permitted-investments-regulations-2001/schedule/paragraph-5",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-restriction-on-discretion-to-approve-permitted-investments-regulations-2001/schedule/paragraph-5.json",
  "legislation": "uksi/2001/117",
  "legislation_title": "The Personal Pension Schemes (Restriction on Discretion to Approve) (Permitted Investments) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-restriction-on-discretion-to-approve-permitted-investments-regulations-2001",
  "path": "schedule/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "Units in a unit trust scheme which—\n(a) is an unauthorised unit trust whose gains are not chargeable gains by virtue of section 100(2) of the Taxation of Chargeable Gains Act 1992, and\n(b) does not hold any freehold or leasehold interest in residential property other than that specified in paragraph 13 or 14 of this Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2004/3379",
      "affecting_title": "The Life Assurance Consolidation Directive (Consequential Amendments) Regulations 2004"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/117/schedule/paragraph/5",
    "retrieved_at": "2026-10-29T08:07:05.449111+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."
}