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Response by HM Treasury to the Inheritance tax measures: unused pension funds and agricultural and business property reliefs report
Finance Bill Sub-Committee
Published 30 March 2026
Government response document
This document is the Government's response to 3rd Report - Inheritance tax measures: unused pension funds and agricultural and business property reliefs. It does not contain separately numbered recommendations of its own — the recommendations it responds to are set out on that report.
View the report it responds to → Read the full document on Parliament ↗