SCHEDULE 2 U.K. PROVISIONS APPLYING ON REDUCTION OF TAX

Valid from 06/04/2007

[F1 Relevant dependant with pension fund inherited from member over 75 U.K.

Textual Amendments

F1 Sch. 2 para. 6A and preceding cross-heading inserted (6.4.2007) by Finance Act 2006 (c. 25), s. 160, Sch. 22 para. 11

6A Where 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.]