{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-48",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-48.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/16/paragraph/48",
  "kind": "paragraph",
  "number": "48",
  "heading": null,
  "text": "Omit the following provisions—\n(a) section 151A(person dying with alternatively secured pension fund);\n(b) section 151B(relevant dependant with pension fund inherited from member over 75);\n(c) section 151BA(rate or rates of charge under section 151B);\n(d) section 151C(dependant dying with other pension fund);\n(e) section 151D(unauthorised payment where person dies over 75 with pension or annuity);\n(f) section 151E(rate or rates of charge under section 151D).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/48",
    "retrieved_at": "2026-10-29T09:09:31.813616+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}