SCHEDULES
SCHEDULE 10Pension schemes etc.
Transitional provisions: inheritance tax
I158
1
Schedule 36 (transitional provisions) is amended as follows.
2
In paragraph 57(1) and (2)
(no contributions under scheme after 5th April 2006), for “proportion”, in each place, substitute “
percentage
”
.
3
In paragraph 58(6)(b)
(other cases), after “any” insert “
relevant
”
.