Finance Act 2011

Removal of certain charges to inheritance tax in respect of pension schemes

48Omit 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).