Member

Speaking in the House of Commons on 11 March 2026

Debate

Contribution

This amendment (together with Amendments 39, 41, 42 and 43) ensures that, in all cases in which inheritance tax on a deceased member’s pension is overpaid, and the resulting repayment is received (directly or indirectly) by a beneficiary, and income tax has not previously been paid on income used to make the overpayment, the repayment is treated for income tax purposes as pension income in the hands of the beneficiary.

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