Section 150A Certain pension interests treated as part of estate
Section 151 Treatment of pension rights, etc. 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.

Section 152 | Cash options.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

F1
S. 152 omitted (with application in accordance with s. 71 of the amending Act) by virtue of Finance Act 2026 (c. 11), ss. 69(10), 71