http://www.legislation.gov.uk/uksi/1994/3011/article/2/made

The Inheritance Tax (Indexation) Order 1994

Inheritance tax

Tax

King's Printer of Acts of Parliament

2011-07-04

INHERITANCE TAX

This Order, made under section 8 of the Inheritance Tax Act 1984 (formerly the Capital Transfer Tax Act 1984) (“section 8”) substitutes a new Table of rate bands and rates in Schedule 1 to that Act for the Table which was substituted by section 72(1) of the Finance (No. 2) Act 1992 and applied, by section 196 of the Finance Act 1993 and section 246 of the Finance Act 1994, to chargeable transfers made in the years beginning 6th April 1993 and 6th April 1994 respectively.