Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 16 Benefits under pension schemes

Part 2 Consequential amendments

Inheritance Tax Act 1984

56 In section 233 (interest on unpaid tax), in subsection (1)(c)—

(a) for “, 126, 151B or 151D” substitute “or 126”;

(b) omit from “, or under section 151A” to “that section,”.