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Inheritance Tax Act 1984

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Changes over time for: Paragraph 12

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Changes to legislation:

Inheritance Tax Act 1984, Paragraph 12 is up to date with all changes known to be in force on or before 05 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. Help about Changes to Legislation

12(1)This paragraph applies where tax is chargeable under paragraph 8 above and paragraph 11 above does not apply.U.K.

(2)Where this paragraph applies, the rate at which the tax is charged shall be the higher of—

(a)the first rate (as determined in accordance with paragraph 13 below), and

(b)the second rate (as determined in accordance with paragraph 14 below).

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