Valid from 06/04/2006
7(1)Section 216 (delivery of accounts) is amended as follows.U.K.
(2)In subsection (1), after paragraph (bc) insert—
“(bca)is liable under section 200(1A) or 210(2) above for tax in respect of any amount, or would be so liable if tax were chargeable in respect of that amount, or”.
(3)In subsection (3)(a), after “death” insert “ (or would do apart from section 151A(3)(b) or 151C(3)(b) above) ”.
(4)In subsection (4), insert at the end “ (or would be apart from section 151A(3)(b), 151C(3)(b) or 151B(4) above) ”.
(5)In subsection (6), after paragraph (ab) insert—
“(ac)in the case of an account to be delivered by the scheme administrator of a registered pension scheme, before the expiration of the period of twelve months from the end of the month in which the death occurs or the person ceases to be a relevant dependant of the member;”.