# The Inheritance Tax (Indexation) Order 1987, Article 2


The amounts which, unless Parliament otherwise determines, shall be treated by virtue of section 8 of the Inheritance Tax Act 1984 as specified in the Table in Schedule 1 to that Act in relation to chargeable transfers on or after 6th April 1987 are as follows—
Table of Rates of Tax
Portion of value
Rate of Tax
Lower Limit
Upper Limit
Per cent.
£
£
0
74,000
Nil
74,000
99,000
30
99,000
134,000
35
134,000
171,000
40
171,000
214,000
45
214,000
267,000
50
267,000
329,000
55
329,000
—
60

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Source: https://www.legislation.gov.uk/uksi/1987/435/article/2 (the official version)
Page: https://openlegislation.uk/inheritance-tax-indexation-order-1987/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.