F1SCHEDULE 1
Annotations:
Amendments (Textual)
Table of Rates of Tax
Portion of value | Rate of tax | |
|---|---|---|
Lower limit (£) | Upper limit (£) | Per cent. |
0 | 250,000 | Nil |
250,000 | 4 0 | |
Sch. 1 Table substituted (24.7.2002 with application in relation to chargeable transfers made on or after 6.4.2002) by 2002 c. 23, s. 118