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
”
.