Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 19 U.K. Alternatively secured pensions and transfer lump sum death benefit etc

Inheritance tax U.K.

24 U.K. In section 216(6)(ac) (delivery of account)—

(a) after “occurs” insert “ , the scheme administrator becomes aware of the death ”, and

(b) insert at the end “ (depending on which occasions the charge) ”.