SCHEDULES

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

3(1)Section 160 (payments by registered pension schemes) is amended as follows.U.K.

(2)After subsection (7) insert—

(7A)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. ”