Schedule

Table 1

Multiplier to be applied to the part of the residuary estate in respect of which the election is exercised to obtain the capital value of the life interest of a surviving husband or a surviving male civil partner when the gross redemption yield on fifteen year Government Stocks is at the rate shown

Age last birthday of husband or male civil partner	Less than 2.5%	2.5% or between 2.5% and 3.5%	3.5% or between 3.5% and 4.5%	4.5% or between 4.5% and 5.5%	5.5% or between 5.5% and 6.5%	6.5% or between 6.5% and 7.5%	7.5% or between 7.5% and 8.5%	8.5% or between 8.5% and 9.5%	9.5% or between 9.5% and 10.5%	10.5% or between 10.5% and 11.5%	11.5% or more
16	0.630	0.761	0.836	0.881	0.907	0.922	0.932	0.938	0.942	0.944	0.946
17	0.625	0.756	0.833	0.878	0.905	0.921	0.931	0.937	0.941	0.944	0.945
18	0.620	0.752	0.829	0.875	0.903	0.920	0.930	0.936	0.941	0.943	0.945
19	0.615	0.747	0.825	0.872	0.901	0.918	0.929	0.936	0.940	0.943	0.945
20	0.610	0.743	0.822	0.870	0.899	0.917	0.928	0.935	0.939	0.942	0.945
21	0.604	0.738	0.818	0.867	0.896	0.915	0.927	0.934	0.939	0.942	0.944
22	0.599	0.733	0.814	0.863	0.894	0.913	0.925	0.933	0.938	0.941	0.944
23	0.594	0.728	0.809	0.860	0.891	0.911	0.924	0.932	0.937	0.941	0.943
24	0.588	0.723	0.805	0.857	0.889	0.909	0.922	0.931	0.936	0.940	0.943
25	0.582	0.717	0.801	0.853	0.886	0.907	0.921	0.930	0.936	0.940	0.942
26	0.577	0.712	0.796	0.849	0.883	0.905	0.919	0.928	0.935	0.939	0.942
27	0.571	0.706	0.791	0.846	0.880	0.903	0.917	0.927	0.934	0.938	0.941
28	0.565	0.701	0.786	0.842	0.877	0.900	0.915	0.926	0.932	0.937	0.940
29	0.559	0.695	0.781	0.837	0.874	0.898	0.913	0.924	0.931	0.936	0.940
30	0.553	0.689	0.776	0.833	0.870	0.895	0.911	0.922	0.930	0.935	0.939
31	0.546	0.683	0.771	0.829	0.867	0.892	0.909	0.920	0.928	0.934	0.938
32	0.540	0.676	0.765	0.824	0.863	0.889	0.907	0.918	0.927	0.933	0.937
33	0.533	0.670	0.759	0.819	0.859	0.886	0.904	0.916	0.925	0.931	0.936

Table 1 (continued)

Age last birthday of husband or male civil partner	Less than 2.5%	2.5% or between 2.5% and 3.5%	3.5% or between 3.5% and 4.5%	4.5% or between 4.5% and 5.5%	5.5% or between 5.5% and 6.5%	6.5% or between 6.5% and 7.5%	7.5% or between 7.5% and 8.5%	8.5% or between 8.5% and 9.5%	9.5% or between 9.5% and 10.5%	10.5% or between 10.5% and 11.5%	11.5% or more
34	0.527	0.663	0.753	0.814	0.854	0.882	0.901	0.914	0.923	0.930	0.935
35	0.520	0.657	0.747	0.809	0.850	0.879	0.898	0.912	0.922	0.928	0.933
36	0.514	0.650	0.741	0.803	0.845	0.875	0.895	0.909	0.919	0.927	0.932
37	0.507	0.643	0.734	0.798	0.841	0.871	0.892	0.907	0.917	0.925	0.931
38	0.500	0.636	0.728	0.792	0.836	0.867	0.888	0.904	0.915	0.923	0.929
39	0.493	0.628	0.721	0.785	0.830	0.862	0.885	0.901	0.912	0.921	0.927
40	0.485	0.621	0.714	0.779	0.825	0.858	0.881	0.897	0.910	0.918	0.925
41	0.478	0.613	0.706	0.773	0.819	0.853	0.877	0.894	0.907	0.916	0.923
42	0.471	0.605	0.699	0.766	0.813	0.847	0.872	0.890	0.903	0.913	0.921
43	0.463	0.597	0.691	0.759	0.807	0.842	0.867	0.886	0.900	0.910	0.918
44	0.456	0.589	0.683	0.751	0.800	0.836	0.863	0.882	0.896	0.907	0.916
45	0.448	0.580	0.675	0.744	0.794	0.830	0.857	0.877	0.893	0.904	0.913
46	0.440	0.572	0.666	0.736	0.786	0.824	0.852	0.873	0.888	0.900	0.910
47	0.432	0.563	0.658	0.728	0.779	0.817	0.846	0.868	0.884	0.896	0.906
48	0.424	0.554	0.649	0.719	0.771	0.811	0.840	0.862	0.879	0.892	0.903
49	0.416	0.545	0.640	0.711	0.763	0.803	0.834	0.856	0.874	0.888	0.899
50	0.408	0.536	0.630	0.702	0.755	0.796	0.827	0.850	0.869	0.883	0.895
51	0.400	0.526	0.621	0.692	0.746	0.788	0.820	0.844	0.863	0.878	0.890
52	0.392	0.517	0.611	0.683	0.738	0.780	0.812	0.837	0.857	0.873	0.885
53	0.383	0.507	0.601	0.673	0.728	0.771	0.804	0.830	0.851	0.867	0.880
54	0.375	0.497	0.591	0.663	0.719	0.762	0.796	0.823	0.844	0.861	0.875
55	0.366	0.487	0.580	0.653	0.709	0.753	0.788	0.815	0.837	0.855	0.869
56	0.357	0.477	0.569	0.642	0.698	0.743	0.779	0.807	0.829	0.848	0.863
57	0.349	0.467	0.558	0.631	0.688	0.733	0.769	0.798	0.821	0.840	0.856

Table 1 (continued)

Age last birthday of husband or male civil partner	Less than 2.5%	2.5% or between 2.5% and 3.5%	3.5% or between 3.5% and 4.5%	4.5% or between 4.5% and 5.5%	5.5% or between 5.5% and 6.5%	6.5% or between 6.5% and 7.5%	7.5% or between 7.5% and 8.5%	8.5% or between 8.5% and 9.5%	9.5% or between 9.5% and 10.5%	10.5% or between 10.5% and 11.5%	11.5% or more
58	0.340	0.456	0.547	0.620	0.677	0.723	0.759	0.789	0.813	0.833	0.849
59	0.331	0.445	0.536	0.608	0.665	0.712	0.749	0.779	0.804	0.824	0.841
60	0.322	0.435	0.524	0.596	0.654	0.701	0.738	0.769	0.795	0.816	0.833
61	0.313	0.424	0.512	0.584	0.641	0.689	0.727	0.759	0.785	0.806	0.825
62	0.304	0.413	0.500	0.571	0.629	0.677	0.716	0.748	0.774	0.797	0.815
63	0.295	0.401	0.488	0.558	0.616	0.664	0.704	0.736	0.764	0.786	0.806
64	0.286	0.390	0.475	0.545	0.603	0.651	0.691	0.724	0.752	0.776	0.796
65	0.277	0.379	0.462	0.532	0.590	0.638	0.678	0.712	0.740	0.765	0.785
66	0.268	0.367	0.450	0.519	0.576	0.624	0.665	0.699	0.728	0.753	0.774
67	0.259	0.356	0.437	0.505	0.562	0.610	0.651	0.685	0.715	0.740	0.762
68	0.250	0.344	0.424	0.491	0.547	0.596	0.637	0.671	0.701	0.727	0.750
69	0.240	0.333	0.410	0.476	0.533	0.581	0.622	0.657	0.687	0.714	0.737
70	0.231	0.321	0.397	0.462	0.517	0.565	0.606	0.642	0.673	0.699	0.723
71	0.222	0.309	0.383	0.447	0.502	0.549	0.590	0.626	0.657	0.684	0.708
72	0.213	0.297	0.369	0.432	0.486	0.533	0.574	0.610	0.641	0.669	0.693
73	0.204	0.285	0.355	0.417	0.470	0.516	0.557	0.593	0.624	0.652	0.677
74	0.195	0.273	0.341	0.401	0.453	0.499	0.540	0.575	0.607	0.635	0.660
75	0.186	0.261	0.327	0.385	0.436	0.482	0.522	0.557	0.589	0.617	0.642
76	0.177	0.249	0.313	0.370	0.419	0.464	0.503	0.539	0.570	0.598	0.624
77	0.168	0.237	0.299	0.354	0.402	0.446	0.485	0.519	0.551	0.579	0.604
78	0.159	0.225	0.284	0.337	0.385	0.427	0.465	0.500	0.531	0.559	0.585
79	0.150	0.214	0.270	0.321	0.367	0.409	0.446	0.480	0.510	0.538	0.564
80	0.142	0.202	0.256	0.305	0.349	0.390	0.426	0.459	0.490	0.517	0.543
81	0.133	0.191	0.242	0.289	0.332	0.371	0.406	0.439	0.468	0.496	0.521

Table 1 (continued)

Age last birthday of husband or male civil partner	Less than 2.5%	2.5% or between 2.5% and 3.5%	3.5% or between 3.5% and 4.5%	4.5% or between 4.5% and 5.5%	5.5% or between 5.5% and 6.5%	6.5% or between 6.5% and 7.5%	7.5% or between 7.5% and 8.5%	8.5% or between 8.5% and 9.5%	9.5% or between 9.5% and 10.5%	10.5% or between 10.5% and 11.5%	11.5% or more
82	0.125	0.179	0.228	0.273	0.314	0.352	0.386	0.418	0.447	0.473	0.498
83	0.117	0.168	0.215	0.257	0.297	0.333	0.366	0.397	0.425	0.451	0.475
84	0.109	0.157	0.201	0.242	0.279	0.314	0.346	0.376	0.403	0.429	0.453
85	0.102	0.147	0.188	0.227	0.262	0.296	0.326	0.355	0.381	0.406	0.429
86	0.095	0.137	0.176	0.212	0.246	0.278	0.307	0.334	0.360	0.384	0.406
87	0.088	0.127	0.164	0.198	0.230	0.260	0.288	0.314	0.339	0.362	0.384
88	0.081	0.118	0.152	0.185	0.215	0.243	0.270	0.295	0.318	0.340	0.362
89	0.075	0.110	0.142	0.172	0.200	0.227	0.252	0.276	0.299	0.320	0.340
90	0.070	0.102	0.132	0.160	0.187	0.212	0.236	0.259	0.280	0.301	0.320
91	0.065	0.094	0.122	0.149	0.174	0.198	0.221	0.242	0.263	0.282	0.301
92	0.060	0.088	0.114	0.139	0.162	0.185	0.207	0.227	0.247	0.265	0.283
93	0.056	0.082	0.106	0.130	0.152	0.173	0.194	0.213	0.231	0.249	0.266
94	0.052	0.076	0.099	0.121	0.142	0.162	0.181	0.200	0.217	0.234	0.251
95	0.048	0.071	0.092	0.113	0.133	0.152	0.170	0.188	0.204	0.221	0.236
96	0.045	0.066	0.086	0.106	0.124	0.143	0.160	0.176	0.192	0.208	0.223
97	0.042	0.062	0.081	0.099	0.117	0.134	0.150	0.166	0.181	0.196	0.210
98	0.039	0.058	0.075	0.093	0.109	0.125	0.141	0.156	0.170	0.184	0.198
99	0.037	0.054	0.071	0.087	0.102	0.118	0.132	0.146	0.160	0.173	0.186
100 and over	0.034	0.050	0.066	0.081	0.096	0.110	0.124	0.137	0.150	0.163	0.175

Table 2

Multiplier to be applied to the part of the residuary estate in respect of which the election is exercised to obtain the capital value of the life interest of a surviving wife or a surviving female civil partner when the gross redemption yield on fifteen year Government Stocks is at the rate shown

Age last birthday of wife or female civil partner	Less than 2.5%	2.5% or between 2.5% and 3.5%	3.5% or between 3.5% and 4.5%	4.5% or between 4.5% and 5.5%	5.5% or between 5.5% and 6.5%	6.5% or between 6.5% and 7.5%	7.5% or between 7.5% and 8.5%	8.5% or between 8.5% and 9.5%	9.5% or between 9.5% and 10.5%	10.5% or between 10.5% and 11.5%	11.5% or more
16	0.650	0.779	0.851	0.892	0.916	0.929	0.937	0.942	0.944	0.946	0.947
17	0.645	0.775	0.848	0.890	0.914	0.928	0.936	0.941	0.944	0.946	0.947
18	0.640	0.771	0.845	0.888	0.912	0.927	0.936	0.941	0.944	0.946	0.947
19	0.636	0.767	0.842	0.885	0.911	0.926	0.935	0.940	0.944	0.946	0.947
20	0.631	0.762	0.838	0.883	0.909	0.925	0.934	0.940	0.943	0.945	0.947
21	0.626	0.758	0.835	0.880	0.907	0.923	0.933	0.939	0.943	0.945	0.947
22	0.621	0.753	0.831	0.878	0.905	0.922	0.932	0.938	0.942	0.945	0.946
23	0.615	0.749	0.828	0.875	0.903	0.921	0.931	0.938	0.942	0.944	0.946
24	0.610	0.744	0.824	0.872	0.901	0.919	0.930	0.937	0.941	0.944	0.946
25	0.605	0.739	0.820	0.869	0.899	0.917	0.929	0.936	0.941	0.944	0.946
26	0.599	0.734	0.816	0.866	0.897	0.916	0.928	0.935	0.940	0.943	0.945
27	0.594	0.729	0.812	0.863	0.894	0.914	0.926	0.934	0.939	0.943	0.945
28	0.588	0.724	0.807	0.859	0.892	0.912	0.925	0.933	0.939	0.942	0.945
29	0.582	0.719	0.803	0.856	0.889	0.910	0.924	0.932	0.938	0.942	0.944
30	0.577	0.713	0.798	0.852	0.886	0.908	0.922	0.931	0.937	0.941	0.944
31	0.571	0.708	0.794	0.848	0.883	0.906	0.920	0.930	0.936	0.940	0.943
32	0.565	0.702	0.789	0.844	0.880	0.903	0.919	0.929	0.935	0.940	0.943
33	0.559	0.696	0.784	0.840	0.877	0.901	0.917	0.927	0.934	0.939	0.942

Table 2 (continued)

Age last birthday of wife or female civil partner	Less than 2.5%	2.5% or between 2.5% and 3.5%	3.5% or between 3.5% and 4.5%	4.5% or between 4.5% and 5.5%	5.5% or between 5.5% and 6.5%	6.5% or between 6.5% and 7.5%	7.5% or between 7.5% and 8.5%	8.5% or between 8.5% and 9.5%	9.5% or between 9.5% and 10.5%	10.5% or between 10.5% and 11.5%	11.5% or more
34	0.552	0.690	0.778	0.836	0.874	0.898	0.915	0.926	0.933	0.938	0.941
35	0.546	0.684	0.773	0.832	0.870	0.896	0.913	0.924	0.932	0.937	0.941
36	0.540	0.678	0.767	0.827	0.866	0.893	0.910	0.922	0.930	0.936	0.940
37	0.533	0.671	0.762	0.822	0.862	0.890	0.908	0.920	0.929	0.935	0.939
38	0.527	0.664	0.756	0.817	0.858	0.886	0.905	0.918	0.927	0.934	0.938
39	0.520	0.658	0.750	0.812	0.854	0.883	0.902	0.916	0.926	0.932	0.937
40	0.513	0.651	0.743	0.807	0.849	0.879	0.900	0.914	0.924	0.931	0.936
41	0.506	0.644	0.737	0.801	0.845	0.875	0.896	0.911	0.922	0.929	0.935
42	0.499	0.636	0.730	0.795	0.840	0.871	0.893	0.909	0.920	0.927	0.933
43	0.492	0.629	0.723	0.789	0.835	0.867	0.890	0.906	0.917	0.926	0.932
44	0.485	0.621	0.716	0.783	0.829	0.862	0.886	0.903	0.915	0.924	0.930
45	0.477	0.613	0.708	0.776	0.823	0.858	0.882	0.899	0.912	0.921	0.928
46	0.470	0.605	0.701	0.769	0.817	0.852	0.878	0.896	0.909	0.919	0.926
47	0.462	0.597	0.693	0.762	0.811	0.847	0.873	0.892	0.906	0.916	0.924
48	0.454	0.589	0.685	0.754	0.805	0.841	0.868	0.888	0.902	0.913	0.922
49	0.447	0.580	0.676	0.747	0.798	0.835	0.863	0.883	0.899	0.910	0.919
50	0.439	0.572	0.668	0.739	0.791	0.829	0.858	0.879	0.895	0.907	0.916
51	0.431	0.563	0.659	0.730	0.783	0.823	0.852	0.874	0.891	0.903	0.913
52	0.422	0.553	0.650	0.722	0.775	0.816	0.846	0.868	0.886	0.899	0.910
53	0.414	0.544	0.640	0.713	0.767	0.808	0.839	0.863	0.881	0.895	0.906
54	0.406	0.534	0.631	0.703	0.758	0.800	0.832	0.857	0.876	0.890	0.902
55	0.397	0.525	0.620	0.694	0.749	0.792	0.825	0.850	0.870	0.885	0.897
56	0.388	0.515	0.610	0.684	0.740	0.784	0.817	0.843	0.864	0.880	0.893
57	0.379	0.504	0.600	0.673	0.730	0.775	0.809	0.836	0.857	0.874	0.888

Table 2 (continued)

Age last birthday of wife or female civil partner	Less than 2.5%	2.5% or between 2.5% and 3.5%	3.5% or between 3.5% and 4.5%	4.5% or between 4.5% and 5.5%	5.5% or between 5.5% and 6.5%	6.5% or between 6.5% and 7.5%	7.5% or between 7.5% and 8.5%	8.5% or between 8.5% and 9.5%	9.5% or between 9.5% and 10.5%	10.5% or between 10.5% and 11.5%	11.5% or more
58	0.371	0.494	0.589	0.663	0.720	0.765	0.800	0.828	0.850	0.868	0.882
59	0.361	0.483	0.577	0.652	0.709	0.755	0.791	0.820	0.843	0.861	0.876
60	0.352	0.472	0.566	0.640	0.698	0.745	0.782	0.811	0.835	0.854	0.869
61	0.343	0.461	0.554	0.628	0.687	0.734	0.771	0.802	0.826	0.846	0.862
62	0.334	0.450	0.542	0.616	0.675	0.722	0.761	0.792	0.817	0.837	0.854
63	0.324	0.438	0.529	0.603	0.662	0.710	0.749	0.781	0.807	0.828	0.846
64	0.315	0.427	0.517	0.590	0.649	0.698	0.737	0.770	0.797	0.819	0.837
65	0.305	0.415	0.504	0.577	0.636	0.685	0.725	0.758	0.786	0.808	0.828
66	0.295	0.403	0.490	0.563	0.622	0.671	0.712	0.746	0.774	0.797	0.817
67	0.286	0.391	0.477	0.549	0.608	0.657	0.698	0.732	0.761	0.786	0.806
68	0.276	0.378	0.463	0.534	0.593	0.642	0.684	0.719	0.748	0.773	0.795
69	0.266	0.366	0.449	0.519	0.578	0.627	0.669	0.704	0.734	0.760	0.782
70	0.256	0.353	0.435	0.504	0.562	0.611	0.653	0.689	0.720	0.746	0.769
71	0.246	0.340	0.420	0.488	0.545	0.595	0.637	0.673	0.704	0.731	0.754
72	0.236	0.327	0.405	0.472	0.529	0.578	0.620	0.656	0.688	0.715	0.739
73	0.226	0.314	0.390	0.455	0.512	0.560	0.602	0.639	0.671	0.698	0.723
74	0.216	0.301	0.375	0.439	0.494	0.542	0.584	0.621	0.653	0.681	0.706
75	0.206	0.288	0.359	0.422	0.476	0.524	0.565	0.602	0.634	0.662	0.688
76	0.196	0.275	0.344	0.404	0.457	0.504	0.546	0.582	0.614	0.643	0.669
77	0.186	0.262	0.328	0.387	0.439	0.485	0.526	0.562	0.594	0.623	0.649
78	0.176	0.248	0.312	0.369	0.420	0.465	0.505	0.541	0.573	0.602	0.628
79	0.166	0.235	0.296	0.351	0.400	0.444	0.484	0.519	0.551	0.580	0.606
80	0.156	0.222	0.281	0.334	0.381	0.424	0.462	0.497	0.529	0.557	0.583
81	0.147	0.209	0.265	0.316	0.361	0.403	0.440	0.474	0.506	0.534	0.560

Table 2 (continued)

Age last birthday of wife or female civil partner	Less than 2.5%	2.5% or between 2.5% and 3.5%	3.5% or between 3.5% and 4.5%	4.5% or between 4.5% and 5.5%	5.5% or between 5.5% and 6.5%	6.5% or between 6.5% and 7.5%	7.5% or between 7.5% and 8.5%	8.5% or between 8.5% and 9.5%	9.5% or between 9.5% and 10.5%	10.5% or between 10.5% and 11.5%	11.5% or more
82	0.138	0.197	0.250	0.298	0.342	0.382	0.418	0.451	0.482	0.510	0.536
83	0.129	0.184	0.234	0.280	0.322	0.361	0.396	0.428	0.458	0.485	0.511
84	0.120	0.172	0.219	0.263	0.303	0.340	0.374	0.405	0.434	0.461	0.486
85	0.111	0.160	0.205	0.246	0.284	0.320	0.352	0.382	0.410	0.436	0.460
86	0.103	0.149	0.191	0.230	0.266	0.299	0.330	0.359	0.386	0.411	0.435
87	0.095	0.138	0.177	0.214	0.248	0.280	0.309	0.337	0.363	0.387	0.410
88	0.088	0.127	0.164	0.198	0.230	0.261	0.289	0.315	0.340	0.363	0.385
89	0.081	0.118	0.152	0.184	0.214	0.242	0.269	0.294	0.318	0.340	0.361
90	0.075	0.109	0.140	0.170	0.199	0.225	0.251	0.274	0.297	0.318	0.338
91	0.069	0.100	0.130	0.158	0.184	0.210	0.233	0.256	0.277	0.297	0.317
92	0.063	0.093	0.120	0.146	0.171	0.195	0.217	0.238	0.259	0.278	0.297
93	0.059	0.086	0.111	0.136	0.159	0.181	0.202	0.222	0.242	0.260	0.278
94	0.054	0.079	0.103	0.126	0.148	0.169	0.189	0.207	0.226	0.243	0.260
95	0.050	0.073	0.096	0.117	0.137	0.157	0.176	0.194	0.211	0.228	0.244
96	0.046	0.068	0.089	0.109	0.128	0.146	0.164	0.181	0.197	0.213	0.228
97	0.043	0.063	0.083	0.101	0.119	0.137	0.153	0.169	0.185	0.200	0.214
98	0.040	0.059	0.077	0.094	0.111	0.127	0.143	0.158	0.173	0.187	0.201
99	0.037	0.055	0.071	0.088	0.104	0.119	0.134	0.148	0.162	0.175	0.188
100 and over	0.034	0.051	0.066	0.082	0.097	0.111	0.125	0.138	0.152	0.164	0.177