PART 3 U.K. Other taxes

Inheritance tax U.K.

86 Rate bands etc for tax years 2021-22 to [F1 2029-30] 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 or 2028]], and

(b) that index for the previous September.

Textual Amendments

F1 Word in s. 86 heading substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 57(b)

F2 Words in s. 86 substituted (10.1.2023) by Finance Act 2023 (c. 1), s. 9(a)

F3 Words in s. 86 substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 57(a)