Acquisition

Amount and timing of unauthorised payments

Acquisition

Apportionment to member

Apportionment to pension scheme

Conversion or adaptation as residential property

Deemed acquisition

Generally

Improvement of taxable property

Post-acquisition

Arrangements

Associated persons

Chargeable gains

Deemed acquisition

Direct holding

Exception to

Generally

General provision

Gold bullion

Holding

Income and gains from

Annual profits and deemed profits

Apportionment to scheme

Credit for tax paid

Deemed market value

Disposal by person holding directly

Disposal of interest in vehicle

Gains, chargeable payment

Generally

Non-UK resident pension schemes, regulations

Indirect holding

Exception to

Generally

Non-UK schemes

Occupational pension schemes

Post-commencement holdings

Pre-commencement holdings

Residential property

Schemes other than occupational pension schemes

Separate self-controlled section

Tangible moveable property

Taxable property, meaning