TRUSTPOLITICS
M

Member

Speaking in the House of Commons on 11 March 2026

Debate

Finance (No. 2) Bill

Contribution

This amendment ensures that the consequential adjustments that can be made by a scheme administrator under section 226B(5)(b) of the Inheritance Tax Act 1984 include any adjustments to a person’s entitlement to benefits under the scheme (and not only adjustments to benefits that have become payable).
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