151 Treatment of pension rights, etc
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Pension schemes, etc

151  Treatment of pension rights, etc

(1)     . . .

[(1A)     . . .]

(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

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