210 Pension rights, etc.U.K.
[F1(1)]Where any tax chargeable on a transfer of value is attributable to the value of an interest satisfying the conditions of paragraphs (a) and (b) of section 151(2) above, the persons liable for the tax shall not include the trustees of the scheme or fund concerned but shall, if the transfer is made on the death of the person entitled to the interest, include his personal representatives.
[F2(2)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
[F4(3)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1S. 210 renumbered as s. 210(1) (6.4.2006) by Finance Act 2006 (c. 25), s. 160, Sch. 22 para. 6
F2S. 210(2) inserted (6.4.2006) by Finance Act 2006 (c. 25), s. 160, Sch. 22 para. 6
F3S. 210(2)(3) omitted (with effect as mentioned in Sch. 16 paras. 85, 106 of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 65, Sch. 16 para. 53
F4S. 210(3) inserted (with effect as mentioned in Sch. 28 para. 15(3) of the amending Act) by Finance Act 2008 (c. 9), s. 91, Sch. 28 para. 11