Tangible moveable property acquired at arms length

'Arms length' means any acquisition that has not already been reported on the return.

For the purposes of this question the tangible moveable property should have been acquired in respect of a member or members of the scheme.

For more information regarding Indirect Holding see RPSM07109410 onwards.

Other useful definitions

Genuinely diverse commercial vehicle – see RPSM07109420

Investment Regulated Pension Scheme – see RPSM07109050

Residential property – see RPSM07109060

Tangible moveable property – see RPSM07109120

RPSM is the Registered Pension Schemes Manual which can be found at www.hmrc.gov.uk/pensionschemes/index.htm