Related Commentary  

94(1)  IHTA 1984 is amended as follows.

94(2)  [Amends heading before IHTA 1984, s. 10.]

94(3)  [Amends IHTA 1984, s. 12(2G).]

94(4)  [Inserts IHTA 1984, s. 12A.]

94(5)  The amendment made by subsection (4)–

(a)so far as relating to a fund within the new section 12A(2)(a) or (c) (drawdown pension funds), or to a fund within the new section 12A(3) that corresponds to a fund within the new section 12A(2)(a) or (c)

(i)has effect where the person who has the fund dies on or after 6 April 2011, and

(ii)is to be treated as having come into force on 6 April 2011, and

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