{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-1",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-1.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "schedule/1",
  "kind": "schedule",
  "number": "1",
  "heading": null,
  "text": "Table of Rates of Tax\nPortion of value\nRate of tax\nLower limit (£)\nUpper limit (£)\nPer cent.\n0\n325,000\nNil\n325,000\n40",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Table in Sch. 1 substituted (with application to any chargeable transfer made on or after 6.4.2009) by Finance Act 2006 (c. 25), s. 155(1)(b)(2)(4); and that substitution continued (with effect in relation to chargeable transfers made on or after 6.4.2010) by virtue of Finance Act 2010 (c. 13), s. 8 (in place of the substitution by Finance Act 2007 (c. 11), s. 4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/schedule/1",
    "retrieved_at": "2026-10-29T10:01:12.914001+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}