No versions valid at: 05/12/2005
Point in time view as at 05/12/2005. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Inheritance Tax Act 1984, Cross Heading: Relevant dependant with pension fund inherited from member over 75.
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Valid from 06/04/2007
Textual Amendments
F1Sch. 2 para. 6A and preceding cross-heading inserted (6.4.2007) by Finance Act 2006 (c. 25), s. 160, Sch. 22 para. 11
6AWhere tax is chargeable under section 151B of this Act on an occasion after a reduction and the rate or rates at which it is charged fall to be determined by reference to the death of a person which occurred before that reduction (or before that and one or more other reductions) that section applies as if the Table in Schedule 1 as substituted by that reduction (or by the most recent of those reductions) had been in force at the time of that person's death.]
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