
1 
This Order may be cited as the Inheritance Tax (Indexation) Order 1994.
2 
The amounts which, unless Parliament otherwise determines, will 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 1995 are as follows—

TABLE OF RATES OF TAX
Portion of value Rate of tax
Lower Limit Upper Limit Per cent
£ £
0 154,000 NIL
154,000 — 40
Timothy Kirkhope
Tim Wood
Two of the Lords Commissioners of Her Majesty’s Treasury
29th November 1994