Section 12A Pension drawdown fund not used up: no deemed dispositionF1
Repealed
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Annotations
Textual amendments
- F1
S. 12A omitted (with application in accordance with s. 71 of the amending Act) by virtue of Finance Act 2026 (c. 11), ss. 69(2), 71
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.
Notes on Dispositions that are not transfers of value (and omissions that do not give rise to deemed dispositions)
Textual amendments
- F1
Words in s. 10 cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 94(2)