Part 3 Pensions

Part 3 Pensions

(1)     Alternatively Secured Pensions etc
Short title and chapterExtent of repeal
Inheritance Tax Act 1984 (c 51)In section 151C(4), the word “and†at the end of the definition of “dependantâ€.
In Schedule 2, paragraph 6A.
Income Tax (Earnings and Pensions) Act 2003 (c 1)In section 636A—
(a)     in subsection (1), paragraph (f) and the word “or†before it, and
(b)     in subsection (7), the words ““transfer lump sum death benefitâ€,â€.
Finance Act 2004 (c 12)Section 168(1)(g).
Section 172B(5)(a).
In section 188(5), paragraph (b) and the word “andâ€
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