
1 
This Order may be cited as the Inheritance Tax (Indexation) Order 2000.
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 2000 are as follows—

Portion of value Rate of tax
Lower Limit Upper Limit Per cent.
£ £
0 234,000 NIL
234,000 — 40
David Jamieson
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
21st March 2000