SCHEDULES

SCHEDULE 28Inheritance of tax-relieved pension savings

15Commencement

1

The amendments made by paragraph 2 have effect in relation to assignments or agreements to assign made on or after 10 October 2007.

2

The amendments made by paragraph 3 have effect in relation to surrenders and agreements to surrender made on or after that date.

3

The amendments made by paragraphs 4, 7(2), 8, 10 and 11 to 14 have effect in relation to deaths occurring on or after 6 April 2008.