98 Rates and rate bands for the next three years

Part 4 Other Taxes

Inheritance tax

98  Rates and rate bands for the next three years

(1)     For the Table in Schedule 1 to IHTA 1984 (rates and rate bands), as it has effect from time to time, there shall be successively substituted—

(a)     the 2005–06 Table, which shall apply to any chargeable transfer made on or after 6th April 2005 (but before 6th April

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