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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. Pension schemes, etc
  2. Unauthorised payment where person dies over 75 with pension or annuity

Section 151D | Unauthorised payment where person dies over 75 with pension or annuity

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1F2

Notes

  1. F1

    Ss. 151D, 151E inserted (with effect as mentioned in Sch. 28 para. 15(3) of the amending Act) by Finance Act 2008 (c. 9), s. 91, Sch. 28 para. 10

  2. F2

    S. 151D 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(e)

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