- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2006)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2006
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Changes over time for: Cross Heading: Rates of tax
Version Superseded: 19/07/2007
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- 06/04/2006- Amendment
- 06/04/2006
Point in time - 19/07/2007- Amendment
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Point in time view as at 06/04/2006.
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There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Rates of tax.
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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.”
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