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Finance Act 1963

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This is the original version (as it was originally enacted).

52Extension of exemption for small estates

As respects deaths occurring on or after the 4th April 1963 the scale of rates of estate duty set out in the Seventh Schedule to the Finance Act 1949, as amended by section 32(1) of the Finance Act 1954 and section 27(1) of the Finance Act 1962, shall have effect with the substitution for the entries relating to estates of a principal value not exceeding ten thousand pounds of the following entries:—

" Principal value of estateRate per cent. of duty
Not exceeding £5,000Nil
Exceeding £5,000 and not exceeding £6,0001
Exceeding £6,000 and not exceeding £7,0002
Exceeding £7,000 and not exceeding £8,0003
Exceeding £8,000 and not exceeding £10,0004"

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