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1. This Order may be cited as the Inheritance Tax (Indexation) Order 2001.
2. The amounts which, unless Parliament otherwise determines, will be treated by virtue of section 8 of the Inheritance Tax Act 1984 as specified in the Table in Schedule 1 to that Act(1) in relation to chargeable transfers on or after 6th April 2001 are as follows—
Portion of value | Rate of tax | |
---|---|---|
Lower Limit | Upper Limit | Per cent. |
£ | £ | £ |
0 | 242,000 | NIL |
242,000 | — | 40 |
Jim Dowd
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
7th March 2001
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