SCHEDULES

SCHEDULE 10Pension schemes etc.

Transitional provisions: inheritance tax

I158

1

Schedule 36 (transitional provisions) is amended as follows.

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 ”.