Taxable property held by investment-regulated pension schemes
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