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Inheritance Tax Act 1984
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Inheritance Tax Act 1984, Paragraph 12 is up to date with all changes known to be in force on or before 06 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.
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Changes and effects yet to be applied to Schedule 4 Paragraph 12:
- s. 74(4)(e) and word inserted by S.I. 2025/224 art. 7(2)
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 74(4)(e) and word inserted by S.I. 2025/224 art. 7(2)
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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