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Finance Act 2007
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4Rates and rate bands for 2010-11
(1)For the Table in Schedule 1 to IHTA 1984 substitute—
“Table
| Portion of value | Rate of tax | |
|---|---|---|
| Lower limit (£) | Upper limit (£) | Per cent. |
| 0 | 350,000 | Nil |
| 350,000 | — | 40” |
(2)The amendment made by subsection (1) has effect in relation to chargeable transfers made on or after 6th April 2010.
(3)That amendment does not affect the application of section 8 of IHTA 1984 (indexation) by virtue of the difference between the retail prices index for September 2009, or September in any later year, and that for September in the following year.
(4)But that section does not have effect by virtue of the difference between the retail prices index for September 2008 and that for September 2009.
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