Section 86 Rate bands etc for tax years 2021-22 to 2030-31

United Kingdom

Sections 8 and 8D(7) of IHTA 1984 (indexation of rate bands, residential enhancement and taper threshold) do not have effect by virtue of any difference between—

(a)

the consumer prices index for the month of September in 2020, 2021, 2022, 2023 F1, 2024, 2025 F2, 2026, 2027 F3, 2028 or 2029, and

(b)

that index for the previous September.

Annotations

Textual amendments

F1: Words in s. 86 substituted (10.1.2023) by Finance Act 2023 (c. 1), s. 9(a)
F2: Words in s. 86 substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 57(a)
F3: Words in s. 86 substituted (18.3.2026) by Finance Act 2026 (c. 11), s. 72(a)
F4: Word in s. 86 heading substituted (18.3.2026) by Finance Act 2026 (c. 11), s. 72(b)