xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 22U.K.Pension schemes: inheritance tax

InterpretationU.K.

10(1)Section 272 (general interpretation) is amended as follows.U.K.

(2)After the definition of “local authority” insert—

member”, in relation to a registered pension scheme, has the same meaning as in Part 4 of the Finance Act 2004 (see section 151 of that Act);.

(3)After the definition of “reversionary interest” insert—

scheme administrator”, in relation to a registered pension scheme, has the same meaning as in Part 4 of the Finance Act 2004 (see sections 270 to 274 of that Act);.