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Contents

Legislation
Finance Act 2006

Part 7 Pensions

  • Section 158 Taxable property held by investment-regulated pension schemes
  • Section 159 Recycling of lump sums
  • Section 160 Inheritance tax
  • Section 161 Miscellaneous
  1. Part 7 · Pensions
  2. Taxable property held by investment-regulated pension schemes

Section 158 | Taxable property held by investment-regulated pension schemes

From legislation.gov.uk

(1)Schedule 21 (taxable property held by investment-regulated pension schemes) has effect.

(2)This section and that Schedule are deemed to have come into force on 6th April 2006.

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