Section 7

TABLE OF RATES OF TAX
Portion of value Rate of tax
Lower limit (£) Upper limit (£) Per cent.
0 325,000 Nil
325,000 40

History

Table for 2009–10 in relation to chargeable transfers made on or after 6 April 2009 substituted by FA 2006, s. 155(1) and extended in relation to chargeable transfers made on or after 6 April 2010 by FA 2010, s. 8(1).

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