- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Inheritance Tax Act 1984
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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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