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9(1)Section 151C (dependant dying with alternatively secured pension fund where section 151B does not apply) is amended as follows.
(2)In subsection (3B)—
(a)for the words from “that” to “per cent.” substitute “amount that could be transferred by a chargeable transfer made (under section 4 above) on the dependant’s death if it were to be wholly chargeable at the rate of nil per cent. (assuming, if necessary, that the value of the dependant’s estate were sufficient but otherwise having regard to the circumstances of the dependant)”, and
(b)for “that chargeable transfer” substitute “the chargeable transfer so made”.
(3)In subsection (4), insert at the appropriate place—
““dependants' alternatively secured pension” has the meaning given by paragraph 19 of that Schedule;” , and
““dependants' unsecured pension” has the meaning given by paragraph 18 of that Schedule;”,
and in the definition of “dependant’s alternatively secured pension fund”, for “Schedule 28 to that Act” substitute “that Schedule”.
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