Finance Act 2011, Paragraph 48 is up to date with all changes known to be in force on or before 05 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
48U.K.Omit the following provisions—
(a)section 151A(person dying with alternatively secured pension fund);
(b)section 151B(relevant dependant with pension fund inherited from member over 75);
(c)section 151BA(rate or rates of charge under section 151B);
(d)section 151C(dependant dying with other pension fund);
(e)section 151D(unauthorised payment where person dies over 75 with pension or annuity);
(f)section 151E(rate or rates of charge under section 151D).
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
