SCHEDULES
SCHEDULE 28Inheritance of tax-relieved pension savings
11Amendments of IHTA 1984
In section 210 (persons liable), after subsection (2) insert—
3
The person liable for tax chargeable under section 151D is—
a
if the tax is charged by reason of an unauthorised payment actually made by any person other than the scheme administrator of the pension scheme, that person, and
b
otherwise, the scheme administrator of the pension scheme.