86Rate bands etc for tax years 2021-22 to [F12030-31] U.K.
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 [F2, 2024, 2025 [F3, 2026, 2027 [F4, 2028 or 2029]]], and
(b)that index for the previous September.
Textual Amendments
F1Word in s. 86 heading substituted (18.3.2026) by Finance Act 2026 (c. 11), s. 72(b)
F2Words in s. 86 substituted (10.1.2023) by Finance Act 2023 (c. 1), s. 9(a)
F3Words in s. 86 substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 57(a)
F4Words in s. 86 substituted (18.3.2026) by Finance Act 2026 (c. 11), s. 72(a)