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Inheritance Tax Act 1984
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Rhagor o Adnoddau
Changes over time for: SCHEDULE 1
Version Superseded: 19/07/2006
Alternative versions:
- 01/02/1991- Amendment
- 19/03/1991- Amendment
- 16/07/1992- Amendment
- 29/11/1994- Amendment
- 29/04/1996- Amendment
- 19/03/1997- Amendment
- 17/03/1998- Amendment
- 09/03/1999- Amendment
- 21/03/2000- Amendment
- 07/03/2001- Amendment
- 24/07/2002- Amendment
- 27/03/2003- Amendment
- 17/03/2004- Amendment
- 07/04/2005- Amendment
- 22/03/2006
Point in time - 19/07/2006- Amendment
- 19/07/2007- Amendment
Status:
Point in time view as at 22/03/2006.
Changes to legislation:
There are currently no known outstanding effects for the Inheritance Tax Act 1984, SCHEDULE 1.
Changes to Legislation
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SCHEDULE 1U.K.
[F1Table of Rates of Tax
| Portion of value | Rate of tax | |
|---|---|---|
| Lower limit (£) | Upper limit (£) | Per cent. |
| 0 | 275,000 | Nil |
| 275,000 | 40] | |
Textual Amendments
F1Table in Sch. 1 substituted (with application to any chargeable transfer made on or after 6.4.2005 but before 6.4.2006) by Finance Act 2005 (c. 7), s. 98(1)(a)(3)
[F2Table of Rates of Tax
| Portion of value | Rate of tax | |
|---|---|---|
| Lower limit (£) | Upper limit (£) | Per cent. |
| 0 | 285,000 | Nil |
| 285,000 | 40] | |
Textual Amendments
F2Table in Sch. 1 substituted (with application to any chargeable transfer made on or after 6.4.2006 but before 6.4.2007) by Finance Act 2005 (c. 7), s. 98(1)(b)(4)
[F3Table of Rates of Tax
| Portion of value | Rate of tax | |
|---|---|---|
| Lower limit (£) | Upper limit (£) | Per cent. |
| 0 | 300,000 | Nil |
| 300,000 | 40] | |
Textual Amendments
F3Table in Sch. 1 substituted (with application to any chargeable transfer made on or after 6.4.2007) by Finance Act 2005 (c. 7), s. 98(1)(c)(2)(5)
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