TRUSTPOLITICS
M

Member

Speaking in the House of Commons on 11 March 2026

Debate

Finance (No. 2) Bill

Contribution

This amendment ensures that the new section 579B of ITEPA 2003 (under which a refund of inheritance tax is in certain circumstances treated as pension income) does not apply where the refund is made to a person in their capacity as a non-qualifying person. In such a case the refund may instead be subject to a charge under the new section 206B of FA 2004 (inserted by Amendment 47).
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