Tangible moveable property acquired at arm's length

Assets acquired at arm's length means assets that were not acquired from any of the persons or companies connected to 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

Tangible moveable property – see RPSM07109120

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