Regulation 3 Amendment of the principal Regulations
In regulation 5A (IHT threshold)f1 of the principal Regulations—
In paragraph (6) for “(7)” substitute “(8)(a)”.
For paragraph (7) substitute—
“(7)In this regulation “the alternatively secured pension fund provisions” means the following sections of the 1984 Act—
(a)section 151A (person dying with alternatively secured pension fund)f2;
(b)section 151B (relevant dependant with pension fund inherited from member over 75); and
(c)section 151C (dependant dying with other pension fund).
(8)In this regulation—
(a)paragraph (6) shall have effect in relation to deaths occurring on or after 1st March 2011; and
(b)paragraph (7) shall have effect in relation to deaths occurring on or after 6th April 2010.”.
Annotations
Footnotes
- f1
-
Regulation 5A was inserted by S.I. 2011/214.
- f2
-
Sections 151A to 151C were inserted by paragraph 4 of Schedule 22 to the Finance Act 2006 (c. 25) and were omitted in relation to deaths occurring on or after 6th April 2011 by paragraph 48 of Schedule 16 to the Finance Act 2011 (c. 11).