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Contents

Legislation

Inheritance Tax Act 1984

Crossheading Pension schemes, etc

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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.

Pension schemes, etc
Rate or rates of charge under section 151B

Section 151BA | Rate or rates of charge under section 151B

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1F2F3

Notes

F1
Ss. 151A-151C inserted (6.4.2006) by Finance Act 2006 (c. 25), s. 160, Sch. 22 para. 4
F2
S. 151BA inserted (with effect as mentioned in Sch. 19 para. 29(8) of the amending Act) by Finance Act 2007 (c. 11), s. 69, Sch. 19 para. 22
F3
S. 151BA omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 65, Sch. 16 para. 48(c)