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Pension schemes, etc Pension schemes, etc

United Kingdom

  1. 150ACertain pension interests treated as part of estate
  2. 151Treatment of pension rights, etc. Other provision about pension interests
  3. 151APerson dying with alternatively secured pension fund
  4. 151BRelevant dependant with pension fund inherited from member over 75
  5. 151BARate or rates of charge under section 151B
  6. 151CDependant dying with other pension fund
  7. 151DUnauthorised payment where person dies over 75 with pension or annuity
  8. 151ERate or rates of charge under section 151D
  9. 152Cash options.
  10. 153Overseas pensions.

Notes on the whole Act

Textual amendments

F1

By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.