Paragraph 36

For Schedule 1 (rates of tax) there shall be substituted—

“SCHEDULE 1
TABLE OF RATES OF TAX
Portion of value Rate of tax
Lower limit Upper limit Per cent
£ £
0 71,000 Nil
71,000 95,000 30
95,000 129,000 35
129,000 164,000 40
164,000 206,000 45
206,000 257,000 50
257,000 317,000 55
317,000 – 60
”

Portion	of value	Rate of tax
Lower limit	Upper limit	Per cent
£	£
0	71,000	Nil
71,000	95,000	30
95,000	129,000	35
129,000	164,000	40
164,000	206,000	45
206,000	257,000	50
257,000	317,000	55
317,000	–	60