
1 
This Order may be cited as the Inheritance Tax (Indexation) (No. 2) Order 1993.
2 
The amounts which, unless Parliament otherwise determines, shall be treated by virtue of section 8 of the Inheritance Tax Act 1984 as specified in the Table in Schedule 1 to that Act in relation to chargeable transfers on or after 6th April 1994 are as follows—

Portion of value Rate of tax
Lower Limit Upper Limit Per cent
£ £
0 153,000 NIL
153,000 — 40
Tim Wood
Timothy Kirkhope
Two of the Lords Commissioners of Her Majesty’s Treasury
30th November 1993