Finance Act 2007

Part 3 U.K. Pensions

(1) Alternatively secured pensions etc

These repeals have effect in accordance with Schedule 19 to this Act.
Short title and chapter	Extent of repeal
Inheritance Tax Act 1984 (c. 51)	In section 151C(4), the word “and” at the end of the definition of “dependant”. In Schedule 2, paragraph 6A.
Income Tax (Earnings and Pensions) Act 2003 (c. 1)	In section 636A— (a) in subsection (1), paragraph (f) and the word “or” before it, and (b) in subsection (7), the words “ “transfer lump sum death benefit”,”.
Finance Act 2004 (c. 12)	Section 168(1)(g). Section 172B(5)(a). In section 188(5), paragraph (b) and the word “and” before it. In section 280(2), the entry relating to transfer lump sum death benefit. In Schedule 28, paragraph 12(3) and (4). In Schedule 29, paragraph 19. In Schedule 34, in— (a) paragraph 1(6), and (b) paragraph 4(3), the words from “but also” to the end. In Schedule 36, in paragraph 17A— (a) in sub-paragraph (1), paragraph (c) and the word “or” before it, and (b) in sub-paragraph (2), the words “, or to a transfer lump sum death benefit being paid,”.
Finance Act 2006 (c. 25)	In Schedule 22, paragraph 11.

(2) Miscellaneous

These repeals have effect in accordance with Schedule 20 to this Act.
Short title and chapter	Extent of repeal
Pension Schemes Act 1993 (c. 48)	In section 1(1), in the definition of “personal pension scheme”, in paragraph (b), the words “any of the paragraphs of”.
Pension Schemes (Northern Ireland) Act 1993 (c. 49)	In section 1(1), in the definition of “personal pension scheme”, in paragraph (b), the words “any of the paragraphs of”.
Finance Act 2004 (c. 12)	In section 154— (a) subsection (3), and (b) in subsection (4), the words “and section 155”. Section 155. In section 273— (a) in subsection (5)(a), the words “was established by a person or body specified in section 154(1)(a) to (g) (insurance companies etc) and”, and (b) in subsection (7), the words “was established by a person or body specified in section 154(1)(a) to (g) and”. In Schedule 29— (a) in paragraph 1(1), paragraph (e) (but not including the word “and” at the end), and (b) paragraph 10(3)(a). In Schedule 29A, paragraph 22(2). In Schedule 36, in paragraph 12— (a) in sub-paragraph (7), paragraph (a) and, in paragraph (b), the words “held for the purposes of, or representing accrued rights under, the arrangement”, (b) in sub-paragraph (8)(a), the words “, or two or more money purchase arrangements that are not cash balance arrangements,” and the word “or” at the end, and (c) in sub-paragraph (9)(a), the words “, or each of the arrangements,” and the word “and” at the end.