# The Inheritance Tax (Indexation) Order 1990, 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 1990 are as follows—
TABLE OF RATES OF TAX
Portion of value
Lower Limit
Upper Limit
Rate of tax
£
£
Per cent.
0
128,000
NIL
128,000
—
40

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Source: https://www.legislation.gov.uk/uksi/1990/680/article/2 (the official version)
Page: https://openlegislation.uk/inheritance-tax-indexation-order-1990/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.