[185E Credit for tax paid]
Finance Act 2004 (2004 c 12) | Legislation

[185E  Credit for tax paid]

[(1)     This section applies where—

(a)     the pension scheme holds the interest in the property indirectly in the tax year,

(b)     a person who holds the interest directly receives profits arising from the interest at a time in the tax year when the property is scheme-held taxable property,

(c)     tax is payable on those profits by

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