Chapter 5 – Miscellaneous

Contents

Section 151D – Unauthorised payment where person dies over 75 with pension or annuity Section commentary
Section 155A – Death of constables and service personnel targeted because of their status Section commentary
Section 153A – Death of emergency service personnel etc. Section commentary
Section 151C – Dependant dying with other pension fund Section commentary
Section 151BA – Rate or rates of charge under section 151B Section commentary
Section 151B – Relevant dependant with pension fund inherited from member over 75 Section commentary
Section 151E – Rate or rates of charge under section 151D Section commentary
Section 152 – Cash options Section commentary
Section 153 – Overseas pensions Section commentary
Section 155 – Visiting forces, etc. Section commentary
Section 154 – Death on active service, etc. Section commentary
Section 153ZA – Qualifying payments Section commentary
Section 156 – Apsley House and Chevening Estate Section commentary
Section 157 – Non-residents’ bank accounts Section commentary
Section 158 – Double taxation conventions Section commentary
Section 159 – Unilateral relief Section commentary
Section 141 – Two or more transfers within five years Section commentary
Section 151A – Person dying with alternatively secured pension fund Section commentary
Section 151 – Treatment of pension rights, etc. Section commentary
Section 150 – Voidable transfers Section commentary
Section 149 – Mutual transfers: relief for donor’s gift Section commentary
Section 148 – Mutual transfers: exemption for donee’s gift Section commentary
Section 147 – Scotland: legitim etc. Section commentary
Section 146 – Inheritance (Provision for Family and Dependants) Act 1975 Section commentary
Section 145 – Redemption of surviving spouse’s or civil partner’s life interest Section commentary
Section 144 – Distribution etc. from property settled by will Section commentary
Section 143 – Compliance with testator’s request Section commentary
Section 142 – Alteration of dispositions taking effect on death Section commentary
Section 141A – Apportionment of relief under section 141 Section commentary
Section 159A – Treatment of dormant assets Section commentary

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