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Finance Act 2010

Details of the Section

2.Subsection (1) provides that the table of rates of tax in Schedule 1 to the Inheritance Tax Act 1984 substituted by section 155(1)(b) and (4) of the Finance Act (FA) 2006 has effect for the tax year commencing 6 April 2010.

3.Subsection (2) provides that section 4 of FA 2007 and the table of rates substituted by it will be omitted.

4.Subsection (3) provides that section 8 of the Inheritance Act 1984 does not have effect to substitute a new table of rates of tax where the retail prices index is higher for the month of September in 2010, 2011, 2012 or 2013 and the previous September.

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