SCHEDULES
SCHEDULE 16Benefits under pension schemes
Part 3Commencement and transitional provision
Inheritance tax
106
The amendments made by paragraphs 48 and 51 to 57 have effect in relation to deaths occurring on or after 6 April 2011.
The amendments made by paragraphs 48 and 51 to 57 have effect in relation to deaths occurring on or after 6 April 2011.