F1SCHEDULE 1
Annotations:
Amendments (Textual)
Table of Ratesof Tax
Portion of value | Rate of tax | |
|---|---|---|
Lower limit(£) | Upper limit(£) | Per cent |
0 | 231,000 | Nil |
231,000 | 40 | |
Sch. 1 Table substituted, unless Parliament determined otherwise (9.3.1999 in relation to chargeable transfers on or after 6.4.1999) by S.I. 1999/596, art. 2