Finance Act 2006 (c. 25)

SCHEDULES

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

12 U.K. In section 280(2) (index of defined expressions), in the table, insert the following entries at the appropriate places—

“acquiring an interest in property (for the purposes of the taxable property provisions)

paragraphs 12 and 27 to 29 of Schedule 29A”;

“building (for the purposes of the taxable property provisions)

paragraph 7(2) of Schedule 29A”;

“holding an interest in a person (for the purposes of the taxable property provisions)

paragraph 16(2) to (4) of Schedule 29A”;

“holding an interest in property (for the purposes of the taxable property provisions)

paragraph 13 of Schedule 29A”;

“holding directly an interest in a vehicle (for the purposes of the taxable property provisions)

paragraph 20(3) of Schedule 29A”;

“holding directly an interest in property (for the purposes of the taxable property provisions)

paragraphs 14 and 15 of Schedule 29A”;

“holding indirectly an interest in a vehicle (for the purposes of the taxable property provisions)

paragraph 20(4) of Schedule 29A”;

“holding indirectly an interest in property (for the purposes of the taxable property provisions)

paragraph 16(1) of Schedule 29A”;

“investment-regulated pension scheme (for the purposes of the taxable property provisions)

paragraphs 1 to 3 of Schedule 29A”;

“residential property (for the purposes of the taxable property provisions)

paragraphs 7(1), 8 and 9 of Schedule 29A”;

“scheme-held taxable property

section 185B(3)”;

“sums and assets held for the purposes of an arrangement (for the purposes of the taxable property provisions)

paragraph 5 of Schedule 29A”;

“taxable property (for the purposes of the taxable property provisions)

paragraphs 6, 10 and 11 of Schedule 29A”;

“the taxable property provisions

paragraph 1(3) of Schedule 29A”;

“vehicle (in the taxable property provisions)

paragraph 20(2) of Schedule 29A”.