Finance Act 2005 (c. 7)

SCHEDULES

SCHEDULE 10 U.K. Pension schemes etc.

Transitional provisions: inheritance tax U.K.

58 (1) Schedule 36 (transitional provisions) is amended as follows. U.K.

(2) In paragraph 57(1) and (2) (no contributions under scheme after 5th April 2006), for “proportion”, in each place, substitute “ percentage ”.

(3) In paragraph 58(6)(b) (other cases), after “any” insert “ relevant ”.

Commencement Information

I1 Sch. 10 para. 58 in force at 6.4.2006, see Sch. 10 para. 64(1)