SCHEDULE 1U.K.
[F1Table of Rates of Tax
Portion of value | Rate of tax | |
---|---|---|
Lower limit (£) | Upper limit (£) | Per cent. |
0 | 312,000 | Nil |
312,000 | 40] |
Textual Amendments
F1Table in Sch. 1 substituted (with application to any chargeable transfer made on or after 6.4.2008 but before 6.4.2009) by Finance Act 2006 (c. 25), s. 155(1)(a)(3)
[F2Table of Rates of Tax
Portion of value | Rate of tax | |
---|---|---|
Lower limit (£) | Upper limit (£) | Per cent. |
0 | 325,000 | Nil |
325,000 | 40] |
Textual Amendments
F2Table in Sch. 1 substituted (with application to any chargeable transfer made on or after 6.4.2009) by Finance Act 2006 (c. 25), s. 155(1)(b)(2)(4)