Inheritance Tax Act 1984 (c. 51)

PART V U.K. MISCELLANEOUS RELIEFS

CHAPTER V U.K. MISCELLANEOUS

Pension schemes, etc U.K.

[F1 151D Unauthorised payment where person dies over 75 with pension or annuity U.K.

F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1 Ss. 151D, 151E inserted (with effect as mentioned in Sch. 28 para. 15(3) of the amending Act) by Finance Act 2008 (c. 9), s. 91, Sch. 28 para. 10

F2 S. 151D omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 65, Sch. 16 para. 48(e)