# The Inheritance Tax (Indexation) Order 1991, 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 Actin relation to chargeable transfers on or after 6th April 1991 are as follows—
TABLE OF RATES OF TAX
Portion of value
Rate of tax
Lower Limit
Upper Limit
Per cent.
£
£
0
140,000
NIL
140,000
—
40

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Source: https://www.legislation.gov.uk/uksi/1991/735/article/2 (the official version)
Page: https://openlegislation.uk/inheritance-tax-indexation-order-1991/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.