# Finance Act 1986, 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
”

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/19/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.