[12A Pension drawdown fund not used up: no deemed disposition]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[12A  Pension drawdown fund not used up: no deemed disposition]

[(1)     Where a person has a drawdown fund, section 3(3) above does not apply in relation to any omission that results in the fund not being used up in the person's lifetime.

(2)     For the purposes of subsection (1) above, a person has a drawdown fund if the person has—

(a)     a member's drawdown pension fund,

(b)

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