Made | 15th March 2002 |
Portion of value | Rate of tax | |
Lower Limit | Upper Limit | Per cent. |
£ | £ | |
0 | 247,000 | NIL |
247,000 | - | 40 |
[2] The Table in Schedule 1 was substituted by S.I. 2001/639 in relation to chargeable transfers made in the year beginning 6th April 2001, by S.I. 2000/803 in relation to chargeable transfers made in the year beginning 6th April 2000, by S.I. 1999/596 in relation to chargeable transfers made in the year beginning 6th April 1999, by S.I. 1998/756 in relation to chargeable transfers made in the year beginning 6th April 1998, by section 93(1) of the Finance Act 1997 in relation to chargeable transfers made in the year beginning 6th April 1997, by section 183(1) of the Finance Act 1996 in relation to chargeable transfers made in the year beginning 6th April 1996 and by S.I. 1994/3011 in relation to chargeable transfers made in the year beginning 6th April 1995.back
Prepared
12 April 2002