Finance Act 1986 (c. 41)

SCHEDULE 19 U.K. INHERITANCE TAX

PART I U.K. AMENDMENTS OF 1984 ACT

36 U.K. For Schedule 1 (rates of tax) there shall be substituted—

“SCHEDULE 1 U.K. TABLE OF RATES OF TAX

Portion	of value	Rate of tax
Lower limit	Upper limit	Per cent
£	£
0	71,000	Nil
71,000	95,000	30
95,000	129,000	35
129,000	164,000	40
164,000	206,000	45
206,000	257,000	50
257,000	317,000	55
317,000	–	60”