Schedule

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. Table 2 words inserted by Civil Partnership Act 2004 (Amendments to Subordinate Legislation) 2005 art. 2(6) Sch. 6 para. 1(4)(b)
Sch. Table 1 words inserted by Civil Partnership Act 2004 (Amendments to Subordinate Legislation) 2005 art. 2(6) Sch. 6 para. 1(3)(a)
Sch. Table 1 words inserted by Civil Partnership Act 2004 (Amendments to Subordinate Legislation) 2005 art. 2(6) Sch. 6 para. 1(3)(b)
Sch. Table 2 words inserted by Civil Partnership Act 2004 (Amendments to Subordinate Legislation) 2005 art. 2(6) Sch. 6 para. 1(4)(a)

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, when the average gross redemption yield on medium coupon fifteen-year Government Stocks is at the rate shown

AGE LAST BIRTHDAY OF HUSBAND	LESS THAN 8.50%	8.50% OR BETWEEN 8.50% AND 9.50%	9.50% OR BETWEEN 9.50% AND 10.50%	10.50% OR BETWEEN 10.50% AND 11.50%	11.50% OR BETWEEN 11.50% AND 12.50%	12.50% OR BETWEEN 12.50% AND 13.50%	13.50% OR BETWEEN 13.50% AND 14.50%	14.50% OR BETWEEN 14.50% AND 15.50%	15.50% OR MORE
16	0.882	0.897	0.908	0.917	0.923	0.927	0.931	0.934	0.936
17	0.879	0.895	0.906	0.915	0.921	0.926	0.930	0.933	0.935
18	0.876	0.892	0.904	0.913	0.920	0.925	0.929	0.932	0.934
19	0.873	0.890	0.902	0.911	0.918	0.923	0.928	0.931	0.933
20	0.870	0.887	0.900	0.909	0.917	0.922	0.926	0.930	0.933
21	0.866	0.884	0.897	0.907	0.915	0.921	0.925	0.929	0.932
22	0.863	0.881	0.895	0.905	0.913	0.919	0.924	0.928	0.931
23	0.859	0.878	0.892	0.903	0.911	0.918	0.923	0.927	0.930
24	0.855	0.875	0.890	0.901	0.909	0.916	0.921	0.925	0.929
25	0.852	0.872	0.887	0.898	0.907	0.914	0.920	0.924	0.928
26	0.847	0.868	0.884	0.896	0.905	0.912	0.918	0.923	0.926
27	0.843	0.864	0.880	0.893	0.903	0.910	0.916	0.921	0.925
28	0.838	0.860	0.877	0.890	0.900	0.908	0.914	0.919	0.923
29	0.834	0.856	0.873	0.887	0.897	0.905	0.912	0.917	0.922
30	0.828	0.851	0.869	0.883	0.894	0.903	0.910	0.915	0.920
31	0.823	0.847	0.865	0.879	0.891	0.900	0.907	0.913	0.918
32	0.818	0.842	0.861	0.876	0.887	0.897	0.904	0.911	0.916
33	0.812	0.837	0.856	0.871	0.884	0.893	0.901	0.908	0.913
34	0.806	0.831	0.851	0.867	0.880	0.890	0.898	0.905	0.911
35	0.799	0.825	0.846	0.862	0.875	0.886	0.895	0.902	0.908
36	0.792	0.819	0.840	0.857	0.871	0.882	0.891	0.899	0.905
37	0.785	0.813	0.834	0.852	0.866	0.878	0.887	0.895	0.902
38	0.778	0.806	0.828	0.846	0.861	0.873	0.883	0.891	0.898
39	0.771	0.799	0.822	0.840	0.856	0.868	0.879	0.887	0.894
40	0.763	0.792	0.815	0.834	0.850	0.863	0.874	0.883	0.890
41	0.755	0.784	0.808	0.828	0.844	0.857	0.869	0.878	0.886
42	0.746	0.776	0.801	0.821	0.838	0.852	0.863	0.873	0.881
43	0.737	0.768	0.793	0.814	0.831	0.845	0.857	0.868	0.876
44	0.728	0.759	0.785	0.806	0.824	0.839	0.851	0.862	0.871
45	0.719	0.750	0.776	0.798	0.816	0.832	0.845	0.856	0.866
46	0.709	0.741	0.768	0.790	0.809	0.825	0.838	0.850	0.860
47	0.699	0.731	0.758	0.781	0.801	0.817	0.831	0.843	0.853
48	0.688	0.721	0.749	0.772	0.792	0.809	0.823	0.836	0.847
49	0.678	0.711	0.739	0.763	0.783	0.800	0.815	0.828	0.839
50	0.666	0.700	0.729	0.753	0.774	0.791	0.807	0.820	0.832
51	0.655	0.689	0.718	0.743	0.764	0.782	0.798	0.812	0.824
52	0.643	0.678	0.707	0.732	0.754	0.772	0.789	0.803	0.815
53	0.631	0.666	0.695	0.721	0.743	0.762	0.779	0.794	0.807
54	0.619	0.654	0.684	0.710	0.732	0.752	0.769	0.784	0.797
55	0.606	0.641	0.671	0.698	0.721	0.741	0.758	0.774	0.787
56	0.594	0.628	0.659	0.685	0.709	0.729	0.747	0.763	0.777
57	0.580	0.615	0.646	0.673	0.696	0.717	0.735	0.752	0.766
58	0.567	0.602	0.633	0.660	0.683	0.705	0.723	0.740	0.755
59	0.553	0.588	0.619	0.646	0.670	0.692	0.711	0.728	0.743
60	0.539	0.574	0.605	0.632	0.657	0.678	0.698	0.715	0.731
61	0.525	0.560	0.590	0.618	0.642	0.664	0.684	0.702	0.718
62	0.510	0.545	0.576	0.603	0.628	0.650	0.670	0.688	0.704
63	0.496	0.530	0.561	0.588	0.613	0.636	0.656	0.674	0.691
64	0.481	0.515	0.546	0.573	0.598	0.621	0.641	0.659	0.676
65	0.466	0.500	0.530	0.558	0.583	0.605	0.626	0.644	0.661
66	0.451	0.485	0.515	0.542	0.567	0.590	0.610	0.629	0.646
67	0.436	0.469	0.499	0.526	0.551	0.574	0.594	0.613	0.631
68	0.421	0.454	0.483	0.510	0.535	0.557	0.578	0.597	0.615
69	0.407	0.438	0.467	0.494	0.518	0.541	0.562	0.581	0.598
70	0.392	0.423	0.452	0.478	0.502	0.524	0.545	0.564	0.582
71	0.377	0.407	0.436	0.462	0.485	0.508	0.528	0.547	0.565
72	0.362	0.392	0.420	0.445	0.469	0.491	0.511	0.530	0.548
73	0.348	0.377	0.404	0.429	0.452	0.474	0.494	0.513	0.531
74	0.333	0.362	0.388	0.413	0.436	0.457	0.477	0.496	0.513
75	0.319	0.347	0.373	0.397	0.419	0.441	0.460	0.479	0.496
76	0.305	0.332	0.357	0.381	0.403	0.424	0.443	0.461	0.479
77	0.292	0.318	0.342	0.365	0.387	0.407	0.426	0.444	0.461
78	0.278	0.304	0.328	0.350	0.371	0.391	0.410	0.427	0.444
79	0.265	0.290	0.313	0.335	0.355	0.375	0.393	0.410	0.427
80	0.253	0.277	0.299	0.320	0.340	0.359	0.377	0.394	0.410
81	0.241	0.264	0.285	0.306	0.325	0.343	0.361	0.377	0.393
82	0.229	0.251	0.272	0.292	0.310	0.328	0.345	0.361	0.377
83	0.218	0.239	0.259	0.278	0.296	0.313	0.330	0.346	0.361
84	0.207	0.227	0.246	0.265	0.282	0.299	0.315	0.331	0.345
85	0.196	0.216	0.234	0.252	0.269	0.285	0.301	0.316	0.330
86	0.186	0.205	0.223	0.240	0.256	0.272	0.287	0.302	0.315
87	0.177	0.195	0.212	0.228	0.244	0.259	0.274	0.288	0.301
88	0.168	0.185	0.201	0.217	0.232	0.247	0.261	0.275	0.288
89	0.159	0.176	0.191	0.207	0.221	0.235	0.249	0.262	0.275
90	0.151	0.167	0.182	0.197	0.211	0.224	0.237	0.250	0.262
91	0.144	0.159	0.173	0.187	0.201	0.214	0.227	0.239	0.251
92	0.137	0.151	0.165	0.179	0.192	0.205	0.217	0.229	0.240
93	0.130	0.144	0.158	0.171	0.183	0.196	0.208	0.219	0.230
94	0.124	0.138	0.151	0.163	0.175	0.187	0.199	0.210	0.221
95	0.119	0.132	0.144	0.156	0.168	0.179	0.190	0.201	0.212
96	0.113	0.126	0.138	0.149	0.161	0.172	0.182	0.193	0.203
97	0.108	0.120	0.132	0.143	0.154	0.164	0.175	0.185	0.195
98	0.103	0.115	0.126	0.137	0.147	0.157	0.167	0.177	0.187
99	0.098	0.109	0.119	0.130	0.140	0.150	0.159	0.169	0.178
100 and over	0.093	0.103	0.112	0.123	0.133	0.143	0.151	0.161	0.169

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, when the average gross redemption yield on medium coupon fifteen-year Government Stocks is at the rate shown

AGE LAST BIRTHDAY OF WIFE	LESS THAN 8.50%	8.50% OR BETWEEN 8.50% AND 9.50%	9.50% OR BETWEEN 9.50% AND 10.50%	10.50% OR BETWEEN 10.50% AND 11.50%	11.50% OR BETWEEN 11.50% AND 12.50%	12.50% OR BETWEEN 12.50% AND 13.50%	13.50% OR BETWEEN 13.50% AND 14.50%	14.50% OR BETWEEN 14.50% AND 15.50%	15.50% OR MORE
16	0.892	0.905	0.915	0.922	0.927	0.930	0.933	0.936	0.937
17	0.889	0.903	0.913	0.920	0.925	0.929	0.933	0.935	0.937
18	0.887	0.901	0.911	0.919	0.924	0.929	0.932	0.934	0.936
19	0.884	0.899	0.910	0.917	0.923	0.928	0.931	0.934	0.936
20	0.882	0.897	0.908	0.916	0.922	0.927	0.930	0.933	0.935
21	0.879	0.895	0.906	0.915	0.921	0.926	0.929	0.932	0.934
22	0.877	0.893	0.904	0.913	0.920	0.925	0.928	0.931	0.934
23	0.874	0.890	0.902	0.911	0.918	0.923	0.927	0.931	0.933
24	0.871	0.888	0.900	0.910	0.917	0.922	0.926	0.930	0.932
25	0.868	0.885	0.898	0.908	0.915	0.921	0.925	0.929	0.932
26	0.864	0.882	0.896	0.906	0.914	0.920	0.924	0.928	0.931
27	0.861	0.879	0.893	0.904	0.912	0.918	0.923	0.927	0.930
28	0.857	0.876	0.891	0.901	0.910	0.916	0.921	0.925	0.929
29	0.853	0.873	0.888	0.899	0.908	0.915	0.920	0.924	0.928
30	0.849	0.869	0.885	0.896	0.906	0.913	0.918	0.923	0.926
31	0.845	0.866	0.882	0.894	0.903	0.911	0.916	0.921	0.925
32	0.840	0.862	0.878	0.891	0.901	0.908	0.914	0.919	0.923
33	0.836	0.858	0.875	0.888	0.898	0.906	0.912	0.918	0.922
34	0.831	0.853	0.871	0.884	0.895	0.903	0.910	0.916	0.920
35	0.826	0.849	0.867	0.881	0.892	0.901	0.908	0.913	0.918
36	0.820	0.844	0.863	0.877	0.889	0.898	0.905	0.911	0.916
37	0.815	0.839	0.858	0.873	0.885	0.895	0.902	0.909	0.914
38	0.809	0.834	0.853	0.869	0.881	0.891	0.899	0.906	0.911
39	0.803	0.828	0.848	0.864	0.877	0.888	0.896	0.903	0.909
40	0.796	0.822	0.843	0.860	0.873	0.884	0.893	0.900	0.906
41	0.790	0.816	0.838	0.855	0.869	0.880	0.889	0.897	0.903
42	0.783	0.810	0.832	0.850	0.864	0.876	0.885	0.893	0.900
43	0.775	0.803	0.826	0.844	0.859	0.871	0.881	0.889	0.896
44	0.768	0.796	0.820	0.838	0.854	0.866	0.877	0.885	0.893
45	0.760	0.789	0.813	0.832	0.848	0.861	0.872	0.881	0.889
46	0.752	0.782	0.806	0.826	0.842	0.856	0.867	0.876	0.885
47	0.744	0.774	0.799	0.819	0.836	0.850	0.862	0.872	0.880
48	0.735	0.766	0.791	0.812	0.829	0.844	0.856	0.866	0.875
49	0.726	0.757	0.783	0.804	0.822	0.837	0.850	0.861	0.870
50	0.716	0.748	0.775	0.797	0.815	0.831	0.844	0.855	0.865
51	0.707	0.739	0.766	0.788	0.807	0.823	0.837	0.849	0.859
52	0.697	0.729	0.757	0.780	0.799	0.816	0.830	0.842	0.853
53	0.686	0.719	0.747	0.771	0.791	0.808	0.822	0.835	0.846
54	0.676	0.709	0.737	0.761	0.782	0.799	0.814	0.827	0.839
55	0.664	0.698	0.727	0.751	0.772	0.790	0.806	0.820	0.831
56	0.653	0.687	0.716	0.741	0.763	0.781	0.797	0.811	0.823
57	0.641	0.676	0.705	0.730	0.752	0.771	0.788	0.802	0.815
58	0.629	0.664	0.693	0.719	0.741	0.761	0.778	0.793	0.806
59	0.616	0.651	0.681	0.707	0.730	0.750	0.767	0.783	0.796
60	0.603	0.638	0.669	0.695	0.718	0.739	0.757	0.772	0.786
61	0.590	0.625	0.656	0.683	0.706	0.727	0.745	0.761	0.776
62	0.577	0.612	0.643	0.670	0.693	0.715	0.733	0.750	0.764
63	0.563	0.598	0.629	0.656	0.680	0.702	0.721	0.738	0.753
64	0.549	0.584	0.615	0.642	0.667	0.688	0.708	0.725	0.740
65	0.534	0.569	0.600	0.628	0.653	0.674	0.694	0.712	0.728
66	0.520	0.555	0.586	0.613	0.638	0.660	0.680	0.698	0.714
67	0.505	0.540	0.570	0.598	0.623	0.645	0.666	0.684	0.700
68	0.490	0.524	0.555	0.583	0.608	0.630	0.651	0.669	0.686
69	0.475	0.509	0.539	0.567	0.592	0.615	0.635	0.654	0.671
70	0.459	0.493	0.523	0.551	0.576	0.599	0.619	0.638	0.655
71	0.444	0.477	0.507	0.535	0.560	0.582	0.603	0.622	0.640
72	0.428	0.461	0.491	0.518	0.543	0.566	0.586	0.606	0.623
73	0.413	0.445	0.475	0.501	0.526	0.549	0.570	0.589	0.606
74	0.398	0.429	0.458	0.485	0.509	0.532	0.552	0.572	0.589
75	0.382	0.413	0.442	0.468	0.492	0.514	0.535	0.554	0.572
76	0.367	0.397	0.425	0.451	0.475	0.497	0.517	0.536	0.554
77	0.352	0.381	0.408	0.434	0.457	0.479	0.499	0.518	0.536
78	0.337	0.365	0.392	0.417	0.440	0.461	0.482	0.500	0.518
79	0.322	0.350	0.376	0.400	0.423	0.444	0.464	0.482	0.500
80	0.307	0.334	0.360	0.383	0.406	0.426	0.446	0.464	0.482
81	0.293	0.319	0.344	0.367	0.389	0.409	0.428	0.446	0.463
82	0.279	0.304	0.328	0.351	0.372	0.392	0.410	0.428	0.445
83	0.265	0.290	0.313	0.335	0.355	0.375	0.393	0.410	0.427
84	0.252	0.276	0.298	0.319	0.339	0.358	0.376	0.393	0.409
85	0.239	0.262	0.284	0.304	0.323	0.342	0.359	0.376	0.392
86	0.227	0.249	0.269	0.289	0.308	0.326	0.343	0.359	0.374
87	0.215	0.236	0.256	0.275	0.293	0.310	0.327	0.342	0.357
88	0.204	0.224	0.243	0.261	0.279	0.295	0.311	0.327	0.341
89	0.193	0.212	0.230	0.248	0.265	0.281	0.296	0.311	0.325
90	0.182	0.201	0.218	0.235	0.251	0.267	0.282	0.296	0.310
91	0.173	0.190	0.207	0.223	0.239	0.254	0.268	0.282	0.296
92	0.164	0.180	0.197	0.212	0.227	0.242	0.256	0.269	0.282
93	0.155	0.171	0.187	0.202	0.216	0.230	0.243	0.256	0.269
94	0.147	0.162	0.177	0.192	0.205	0.219	0.232	0.244	0.256
95	0.139	0.154	0.168	0.182	0.195	0.208	0.221	0.233	0.244
96	0.132	0.146	0.159	0.173	0.185	0.198	0.210	0.222	0.233
97	0.125	0.138	0.151	0.164	0.176	0.188	0.199	0.211	0.222
98	0.118	0.130	0.143	0.155	0.167	0.178	0.189	0.200	0.210
99	0.110	0.122	0.134	0.146	0.157	0.168	0.178	0.189	0.199
100 AND OVER	0.102	0.114	0.125	0.137	0.147	0.158	0.167	0.178	0.188