203 Inheritance tax exemptions
Finance Act 2004 (2004 c 12) | Legislation

Inheritance tax exemptions

203  Inheritance tax exemptions

(1)     The Inheritance Tax Act 1984 (c 51) is amended as follows.

(2)     In section 12 (dispositions that are not transfers of value)—

(a)     in subsection (2), for the words following “if” substitute “it is a contribution under a registered pension scheme or section 615(3) scheme in respect of an employee of the person

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