SCHEDULES

SCHEDULE 16 U.K.Benefits under pension schemes

Part 1 U.K.Changes to benefits available under pension schemes etc

Removal of certain charges to inheritance tax in respect of pension schemes U.K.

48 U.K.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).