Article 2 Chargeable amounts
The amounts that by virtue of section 101 (indexation of annual chargeable amounts) of the Finance Act 2013 are to be the annual chargeable amounts for the chargeable period beginning on 1st April 2014 are determined in accordance with the following table, by reference to the taxable value of the interest on the relevant day.
| Annual chargeable amount | Taxable value of the interest on the relevant day |
|---|---|
| £15,400 | More than £2 million but not more than £5 million. |
| £35,900 | More than £5 million but not more than £10 million. |
| £71,850 | More than £10 million but not more than £20 million. |
| £143,750 | More than £20 million. |