SCHEDULES
SCHEDULE 16Benefits under pension schemes
Part 1Changes to benefits available under pension schemes etc
Removal of certain charges to inheritance tax in respect of pension schemes
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Omit the following provisions—
(a)
section 151A(person dying with alternatively secured pension fund);
(b)
section 151B(relevant dependant with pension fund inherited from member over 75);
(c)
section 151BA(rate or rates of charge under section 151B);
(d)
section 151C(dependant dying with other pension fund);
(e)
section 151D(unauthorised payment where person dies over 75 with pension or annuity);
(f)
section 151E(rate or rates of charge under section 151D).