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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 20/05/2013, you requested for the version in force on 20/05/2013 incorporating all amendments published on or before 20/05/2013. The closest version currently available is that of 15/02/2008.
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SECOND SCHEDULE
Rates of Estate Duty in the Case of
Persons Dying on or After
1ST April 1977 and Before 1ST April 1979
Principal value of the estate
Rate of duty
For every dollar of the first $100,000
Nil
For every dollar of the next $15,000
5%
For every dollar of the next $25,000
7½%
For every dollar of the next $25,000
10%
For every dollar of the next $25,000
12½%
For every dollar of the next $50,000
15%
For every dollar of the next $50,000
20%
For every dollar of the next $100,000
25%
For every dollar of the next $100,000
30%
For every dollar of the next $100,000
35%
For every dollar of the next $250,000
40%
For every dollar of the next $250,000
45%
For every dollar of the next $1,000,000
50%
For every dollar of the next $2,000,000
55%
For every dollar exceeding $4,090,000
60%
[12/78; 10/80]