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

[185I  Credit for tax paid]

[(1)     This section applies where by virtue of section 185F a pension scheme is to be treated as making a scheme chargeable payment which is to any extent attributable—

(a)     to a chargeable gain treated by virtue of section 185G as accruing to another person on a disposal of a taxable asset, or

(b)     to a gain treated by virtue of section 185H as accruing to the pension scheme as a result of another person disposing of an interest in a

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