Related Commentary  

5A(1)  Subject to paragraph (2), for the purposes of these Regulations “IHT threshold” means the amount shown in the second column in the first row of the Table in Schedule 1 to the 1984 Act (upper limit of portion of value charged at rate of nil per cent) and in the first column in the second row of that Table (lower limit of portion charged at next rate) applicable to–

(a)chargeable transfers made in the year before that in which a person’s death occurred if–

(i)that person died on or after 6th April and before 6th August, and

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