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Contents

Legislation
Inheritance Tax Act 1984

Crossheading Pension schemes, etc

  • Section 150A Certain pension interests treated as part of estate
  • Section 151 Other provision about pension interests
  • Section 151A Person dying with alternatively secured pension fund
  • Section 151B Relevant dependant with pension fund inherited from member over 75
  • Section 151BA Rate or rates of charge under section 151B
  • Section 151C Dependant dying with other pension fund
  • Section 151D Unauthorised payment where person dies over 75 with pension or annuity
  • Section 151E Rate or rates of charge under section 151D
  • Section 152 Cash options.
  • Section 153 Overseas pensions.
  1. CHAPTER V MISCELLANEOUS
  2. Crossheading Pension schemes, etc

Crossheading Pension schemes, etc

From legislation.gov.uk

Contents

  1. Section 150A Certain pension interests treated as part of estate
  2. Section 151 Other provision about pension interests
  3. Section 151A Person dying with alternatively secured pension fund
  4. Section 151B Relevant dependant with pension fund inherited from member over 75
  5. Section 151BA Rate or rates of charge under section 151B
  6. Section 151C Dependant dying with other pension fund
  7. Section 151D Unauthorised payment where person dies over 75 with pension or annuity
  8. Section 151E Rate or rates of charge under section 151D
  9. Section 152 Cash options.
  10. Section 153 Overseas pensions.
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