- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (07/03/2001)
- Gwreiddiol (Fel y'i Deddfwyd)
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There are currently no known outstanding effects for the Inheritance Tax Act 1984, Cross Heading: Relevant dependant with pension fund inherited from member over 75.
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Yn ddilys o 06/04/2007
Textual Amendments
F1Sch. 2 para. 6A and preceding cross-heading inserted (6.4.2007) by Finance Act 2006 (c. 25), s. 160, Sch. 22 para. 11
6AWhere tax is chargeable under section 151B of this Act on an occasion after a reduction and the rate or rates at which it is charged fall to be determined by reference to the death of a person which occurred before that reduction (or before that and one or more other reductions) that section applies as if the Table in Schedule 1 as substituted by that reduction (or by the most recent of those reductions) had been in force at the time of that person's death.]
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