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Finance (No. 2) Act 1992
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72Increase of rate bands
(1)For the Table in Schedule 1 to the [1984 c. 51.] Inheritance Tax Act 1984 there shall be substituted—
“TABLE OF RATES OF TAX
| Portion of value | Rate of tax | |
|---|---|---|
| Lower limit | Upper limit | Rate of tax Per cent. |
| £ | £ | |
| 0 | 150,000 | Nil |
| 150,000 | — | 40” |
(2)Subsection (1) above shall apply to any chargeable transfer made on or after 10th March 1992, and section 8(1) of the Inheritance Tax Act 1984 (indexation of rate bands) shall not apply to chargeable transfers made in the year beginning 6th April 1992.
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