SCHEDULES

SCHEDULE 21Taxable property held by investment-regulated pension schemes

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1

Section 160 (payments by registered pension schemes) is amended as follows.

2

After subsection (7) insert—

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Sections 185A to 185I contain provision about the receipt of income and gains from taxable property.

3

In subsection (8), after “borrowing” insert “ and the receipt of income and gains from taxable property. ”