SCHEDULES

SCHEDULE 21Taxable property held by investment-regulated pension schemes

1

In section 271 of TCGA 1992 (exemptions), after subsection (1A) insert—

1B

But subsection (1A) does not prevent such a gain from being treated as a chargeable gain for the purposes of sections 185F to 185I of the Finance Act 2004 (scheme chargeable payments: gains from taxable property).