Acquisition

Legislation/Regulatory – FA2004 Sch. 29A, para. 13

Amount and timing of unauthorised payments

Acquisition

Legislation/Regulatory – FA2004 Sch. 29A, para. 32-36 ; SI 2006/1958 reg. 3-6

Apportionment to member

Legislation/Regulatory – FA2004 Sch. 29A, para. 45

Apportionment to pension scheme

Legislation/Regulatory – FA2004 Sch. 29A, para. 41

Conversion or adaptation as residential property

Legislation/Regulatory – FA2004 Sch. 29A, para. 39

Deemed acquisition

Legislation/Regulatory – FA2004 Sch. 29A, para. 44

Generally

Legislation/Regulatory – FA2004 Sch. 29A, para. 31

Improvement of taxable property

Legislation/Regulatory – FA2004 Sch. 29A, para. 38

Post-acquisition

Legislation/Regulatory – FA2004 Sch. 29A, para. 37

Arrangements

Legislation/Regulatory – FA2004 Sch. 29A, para. 5

Associated persons

Legislation/Regulatory – FA2004 Sch. 29A, para. 30

Chargeable gains

Legislation/Regulatory – TCGA92 s. 271(1B)

Deemed acquisition

Legislation/Regulatory – FA2004 Sch. 29A, para. 27

Direct holding

Exception to

Legislation/Regulatory – FA2004 Sch. 29A, para. 15

Generally

Legislation/Regulatory – FA2004 Sch. 29A, para. 14

General provision

Legislation/Regulatory – FA2004 s. 174A

Gold bullion

Legislation/Regulatory – SI 2006/1959

Holding

Legislation/Regulatory – FA2004 Sch. 29A, para. 13

Income and gains from

Annual profits and deemed profits

Legislation/Regulatory – FA2004 s. 185B

Apportionment to scheme

Legislation/Regulatory – FA2004 s. 185D

Credit for tax paid

Legislation/Regulatory – FA2004 s. 185E, 185I

Deemed market value

Legislation/Regulatory – FA2004 s. 185C

Disposal by person holding directly

Legislation/Regulatory – FA2004 s. 185G

Disposal of interest in vehicle

Legislation/Regulatory – FA2004 s. 185H

Gains, chargeable payment

Legislation/Regulatory – FA2004 s. 185F, 185I

Generally

Legislation/Regulatory – FA2004 s. 185A

Non-UK resident pension schemes, regulations

Legislation/Regulatory – FA2004 s. 273ZA

Indirect holding

Exception to

Legislation/Regulatory – FA2004 Sch. 29A, para. 20-26

Generally

Legislation/Regulatory – FA2004 Sch. 29A, para. 16-19

Non-UK schemes

Legislation/Regulatory – FA2004 Sch. 34, para. 7A

Occupational pension schemes

Legislation/Regulatory – FA2004 Sch. 29A, para. 2

Post-commencement holdings

Legislation/Regulatory – FA2004 Sch. 36, para. 37F-37I

Pre-commencement holdings

Legislation/Regulatory – FA2004 Sch. 36, para. 37A-37E

Residential property

Legislation/Regulatory – FA2004 Sch. 29A, para. 7-10

Schemes other than occupational pension schemes

Legislation/Regulatory – FA2004 Sch. 29A

Separate self-controlled section

Legislation/Regulatory – FA2004 Sch. 29A, para. 3

Tangible moveable property

Legislation/Regulatory – FA2004 Sch. 29A, para. 11 ; SI 2006/1959

Taxable property, meaning

Legislation/Regulatory – FA2004 Sch. 29A, para. 6