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Inheritance Tax Act 1984
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Rhagor o Adnoddau
Changes over time for: Section 151
Version Superseded: 19/07/2011
Alternative versions:
- 01/02/1991- Amendment
- 06/04/2006- Amendment
- 19/07/2006
Point in time - 19/07/2011- Amendment
Status:
Point in time view as at 19/07/2006. This version of this provision has been superseded.
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151 Treatment of pension rights, etc.U.K.
(1)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1A)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)[F2Subject to sections 151A and 151C below,] an interest in or under a [F3registered pension scheme [F4, a qualifying non-UK pension scheme or a section] 615(3) scheme] which comes to an end on the death of the person entitled to it shall be left out of account in determining for the purposes of this Act the value of his estate immediately before his death, if the interest—
(a)is, or is a right to, a pension or annuity, and
(b)is not an interest resulting (whether by virtue of the instrument establishing the [F5scheme] or otherwise) from the application of any benefit provided under the [F5scheme] otherwise than by way of a pension or annuity.
(3)Sections 49 to 53 above shall not apply in relation to an interest satisfying the conditions of paragraphs (a) and (b) of subsection (2) above.
(4)In relation to an interest in or under a [F3registered pension scheme [F4, a qualifying non-UK pension scheme or a section] 615(3) scheme], section 5(2) above shall apply as if the words “other than settled property” were omitted (in both places).
(5)Where a benefit has become payable under a [F3registered pension scheme [F4, a qualifying non-UK pension scheme or a section] 615(3) scheme], and the benefit becomes comprised in a settlement made by a person other than the person entitled to the benefit, the settlement shall for the purposes of this Act be treated as made by the person so entitled.
Textual Amendments
F1S. 151(1)(1A) repealed (6.4.2006) by Finance Act 2004 (c. 12), ss. 203(4)(a), 284, 326, Sch. 42 Pt. 3 (with Sch. 36)
F2Words in s. 151(2) inserted (6.4.2006) by Finance Act 2006 (c. 25), s. 160, Sch. 22 para. 3
F3Words in s. 151(2)(4)(5) substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 203(4)(b), 284 (with Sch. 36)
F4Words in s. 151(2)(4)(5) substituted (retrospective to 6.4.2006) by Finance Act 2008 (c. 9), s. 92, Sch. 29 para. 18(4)(8)
F5Word in s. 151(2)(b) substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 203(4)(c), 284 (with Sch. 36)
Modifications etc. (not altering text)
C1S. 151 applied (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), reg. 34
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