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Finance Act 1997
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- UK Public General Acts
- 1997 c. 16
- Part VI
- Section 93
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93Rate bands
(1)For the Table in Schedule 1 to the [1984 c. 51.] Inheritance Tax Act 1984 there shall be substituted—
Table of Rates of Tax
| Portion of value | ||
|---|---|---|
| Lower limit (£) | Upper limit (£) | |
| Rate of tax | ||
| Per cent. | ||
| 0 | 215,000 | Nil |
| 215,000 | — | 40 |
(2)Subsection (1) above shall apply to any chargeable transfer made on or after 6th April 1997; and section 8 of that Act (indexation of rate bands) shall not have effect as respects any difference between the retail prices index for the month of September 1995 and that for the month of September 1996.
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