{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-218B",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/section-218B.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "section/218B",
  "kind": "section",
  "number": "218B",
  "heading": "Pensions: information powers",
  "text": "(1) The powers conferred on the Board by section 251 of the Finance Act 2004 (powers relating to the provision and preservation of information in connection with pensions) are exercisable for the purposes of this Act.\n(2) Subsection (1) is without prejudice to the generality of that section of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 218B inserted (with application in accordance with s. 71 of the amending Act) by Finance Act 2026 (c. 11), ss. 69(11), 71"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/218B",
    "retrieved_at": "2026-10-29T10:01:12.914001+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."
}