IHTM17300 - Pensions: pensions between 6 April 2006 and 5 April 2011: introduction
Legislation relating to pension schemes changed significantly on 6 April 2006 when a single set of rules was introduced to replace the previous eight different regimes. There were further significant changes on 6 April 2011and there have been various other legislative changes in the years following.
This section of the guidance covers specific legislative provisions on Inheritance Tax that were in place for deaths occurring between 6 April 2006 and 5 April 2011 inclusive. These are in addition to the general principles already set out. These relate to: