10Rate bands for tax years 2018-19, 2019-20 and 2020-21U.K.
This section has no associated Explanatory Notes
Section 8 of IHTA 1984 (indexation) does not have effect by virtue of any difference between—
(a)the consumer prices index for the month of September in 2017, 2018 or 2019, and
(b)that index for the previous September.