Inheritance Tax Act 1984 section Schedule 2 paragraph 6A

Relevant dependant with pension fund inherited from member over 75

Schedule 2 paragraph 6A dealt with the inheritance tax treatment where a dependant inherited a pension fund from a scheme member who had reached age 75, but this provision has been repealed.

• This paragraph previously addressed the IHT implications when a pension fund passed to a relevant dependant from a member aged over 75
• The provision has been repealed and is no longer in force
• The repeal was enacted by Finance Act 2007, section 114 and Schedule 27, Part 3(1)
• Any cases arising before the repeal date would have been governed by the original provisions as they then stood