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Legislation
Finance Act 2026

Crossheading Pension interests

  • Section 66 Tax to be charged on certain pension interests
  • Section 67 Liability for tax on pension interests
  • Section 68 Withholding of benefits and payment of tax by pension scheme administrator
  • Section 69 Connected amendments to IHTA 1984
  • Section 70 Connected amendments to income tax rules
  • Section 71 Commencement of sections 66 to 70
  1. Part 2 Inheritance tax
  2. Crossheading Pension interests

Crossheading Pension interests

From legislation.gov.uk

Contents

  1. Section 66 Tax to be charged on certain pension interests
  2. Section 67 Liability for tax on pension interests
  3. Section 68 Withholding of benefits and payment of tax by pension scheme administrator
  4. Section 69 Connected amendments to IHTA 1984
  5. Section 70 Connected amendments to income tax rules
  6. Section 71 Commencement of sections 66 to 70
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