Related Commentary  Related HMRC Manuals

151(1)  [Omitted by FA 2004, s. 203(4)(a); and repealed by FA 2004, s. 326 and Sch 42, Pt. 3.]

151(1A)  [Omitted by FA 2004, s. 203(4)(a); and repealed by FA 2004, s. 326 and Sch 42, Pt. 3.]

151(2)  An interest in or under a registered pension scheme, a qualifying non-UK pension scheme or a section 615(3) scheme which comes to an end on the death of the person entitled to it shall be left out of account in determining for the purposes of this Act the value of his estate immediately before his death, if the interest–

(a)is, or is a right to, a pension or annuity, and

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