Version Superseded: 27/03/2003
Point in time view as at 24/07/2002.
Inheritance Tax Act 1984, SCHEDULE 1 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Textual Amendments
F1Sch. 1 Table substituted (24.7.2002 with application in relation to chargeable transfers made on or after 6.4.2002) by 2002 c. 23, s. 118
| Portion of value | Rate of tax | |
|---|---|---|
| Lower limit (£) | Upper limit (£) | Per cent. |
| 0 | 250,000 | Nil |
| 250,000 | 4 0] | |
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