http://www.legislation.gov.uk/ukpga/2006/25/schedule/22/paragraph/11/2007-07-19Finance Act 2006An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-01-122007-07-19SCHEDULESSCHEDULE 22Pension schemes: inheritance taxRates of tax11F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .