5(1)Section 200 (liability for tax: transfer on death) is amended as follows.E+W+S+N.I.
(2)In subsection (1), after “any person are” insert “ (subject to subsection (1A) below) ”.
(3)After that subsection insert—
“(1A)The person liable for tax chargeable by virtue of section 151A or 151C above in relation to any registered pension scheme is the scheme administrator of the pension scheme.”
6In section 210 (liability: pension rights etc) re-number the existing provision as subsection (1) of that section and insert after it—E+W+S+N.I.
“(2)The person liable for tax chargeable under section 151B above is the scheme administrator of the registered pension scheme.”