
1 
This Order may be cited as the Inheritance Tax (Indexation) Order 1999.
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 1999 are as follows—

Portion of value  Rate of tax
Lower Limit Upper Limit Per cent.
£ £
0 231,000 NIL
231,000 — 40
David Jamieson
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
9th March 1999