# Inheritance Tax Act 1984, Schedule 1

Extent: E+W+S+N.I.

Table of Rates of Tax
Portion of value
Rate of tax
Lower limit (£)
Upper limit (£)
Per cent.
0
325,000
Nil
325,000
40

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/1 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.