PART 3Other taxes
Inheritance tax
86Rate bands etc for tax years 2021-22 to 2025-26
Sections 8 and 8D(7) of IHTA 1984 (indexation of rate bands, residential enhancement and taper threshold) do not have effect by virtue of any difference between—
a
the consumer prices index for the month of September in 2020, 2021, 2022, 2023 or 2024, and
b
that index for the previous September.