# Inheritance Tax Act 1984, Paragraph 6A

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

Where tax is chargeable under section 151B of this Act on an occasion after a reduction and the rate or rates at which it is charged fall to be determined by reference to the death of a person which occurred before that reduction (or before that and one or more other reductions) that section applies as if the Table in Schedule 1 as substituted by that reduction (or by the most recent of those reductions) had been in force at the time of that person's death.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/2/paragraph/6A (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-2/paragraph-6A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.