SCHEDULES

SCHEDULE 16Benefits under pension schemes

Part 2Consequential amendments

Inheritance Tax Act 1984

54

1

Section 216 (delivery of accounts) is amended as follows.

2

In subsection (1), omit paragraph (bca).

3

In subsection (3)(a), omit “(or would do apart from section 151A(3)(b) or 151C(3)(b) above)”.

4

In subsection (4), omit “(or would be apart from section 151A(3)(b), 151C(3)(b) or 151B(4) above)”.

5

In subsection (6), omit paragraph (ac).

6

In subsection (7), for “, 126 or 151D” substitute “ or 126 ”.