HM Revenue and Customs will be publishing tomorrow on their website draft Finance Bill provisions that clarify how inheritance tax rules will apply to members of registered pension schemes on and after 6 April 2006. A copy of the drafts will be available in the Library of the House.Details of how this measure will apply were published on Budget day.

http://www.theyworkforyou.com/wms/?id=2006-03-30a.79WS.2