Textual Amendments
F1Sch. 1: Table substituted, unless Parliament determined otherwise (19.3.1991 in relation to chargeable transfers on or after 6.4.1991) by S.I.1991/735, art. 2
| Portion of value | Rate of tax | |
|---|---|---|
| Lower limit | Upper limit | Per cent |
| £ | £ | |
| 0 | 140,000 | NIL |
| 140,000 | 40 | |