Chwilio Deddfwriaeth

Finance Act 2006

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

Changes over time for: Cross Heading: Rates of tax

 Help about opening options

Version Superseded: 19/07/2007

Alternative versions:

Status:

Point in time view as at 06/04/2006.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Rates of tax. Help about Changes to Legislation

Rates of taxU.K.

11In Schedule 2 (provisions applying on reduction of tax), after paragraph 6 insert—

Relevant dependant with pension fund inherited from member over 75

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.

Yn ôl i’r brig

Options/Cymorth