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Contents

Long Title

Part I PRELIMINARY

Part II ESTATE DUTY

Part III COMPANIES

Part IV AGGREGATION AND VALUE OF PROPERTY

Part V LIABILITY FOR ESTATE DUTY

Part VI COLLECTION OF ESTATE DUTY

Part VII MISCELLANEOUS PROVISIONS

FIRST SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977

SECOND SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979

THIRD SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984

FOURTH SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996

FIFTH SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 and Before 15TH February 2008

SIXTH SCHEDULE Rates of Interest

SEVENTH SCHEDULE Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977

EIGHTH SCHEDULE Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984

Legislative Source Key

Legislative History

Comparative Table

Comparative Table

 
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On 19/06/2013, you requested for the version in force on 19/06/2013 incorporating all amendments published on or before 19/06/2013. The closest version currently available is that of 15/02/2008.
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FOURTH SCHEDULE
Rates of Estate Duty in the Case of
Persons Dying on or After
1ST April 1984 and Before 28TH February 1996
Principal value of the estate
Rate of duty
For every dollar of the first $10,000,000
5%
For every dollar exceeding $10,000,000
10%