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SCHEDULES

SCHEDULE 10Pension schemes etc.

Transitional provisions: inheritance tax

58(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”.