Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 21 U.K. Taxable property held by investment-regulated pension schemes

11 U.K. In section 278 (market value), after subsection (3) insert—

“(3A) For the purposes of this Part the market value of taxable property, or of an interest in taxable property, is to be determined in accordance with section 272 of TCGA 1992.

(3B) Subsection (3A) is subject to any provision made by regulations under paragraph 36(2) of Schedule 29A.”