M
Member
Speaking in the House of Commons on 11 March 2026
Debate
Finance (No. 2) BillContribution
This amendment is designed to ensure that, in a case in which a deceased member’s pension is subject to inheritance tax, and multiple lump sum death benefits are paid, the person by whom the inheritance tax is paid does not affect the way in which the available lump sum and death benefit allowance is apportioned between the different lump sum death benefits.
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