Finance Act, 1941

THIRD SCHEDULE.

Scale of Rates of Estate Duty.

Principal Value of the Estate

Rate per cent. of Duty

           £

           £

Exceeding

       100

and not exceeding

500

1    

       500

        ”                ”

1,000

2    

    1,000

        ”                ”

5,000

3    

    5,000

        ”                ”

10,000

4    

  10,000

        ”                ”

12,500

6    

  12,500

        ”                ”

15,000

  7.2

  15,000

        ”                ”

18,000

  8.4

  18,000

        ”                ”

21,000

  9.6

  21,000

        ”                ”

25,000

10.8

  25,000

        ”                ”

30,000

12    

  30,000

        ”                ”

35,000

13.2

  35,000

        ”                ”

40,000

14.4

  40,000

        ”                ”

45,000

15.6

  45,000

        ”                ”

50,000

16.8

  50,000

        ”                ”

55,000

19.5

  55,000

        ”                ”

65,000

20.8

  65,000

        ”                ”

75,000

22.1

  75,000

        ”                ”

85,000

23.4

  85,000

        ”                ”

100,000

24.7

100,000

        ”                ”

120,000

26    

120,000

        ”                ”

150,000

28.6

150,000

        ”                ”

200,000

31.2

200,000

        ”                ”

250,000

33.8

250,000

        ”                ”

300,000

36.4

300,000

        ”                ”

400,000

39    

400,000

41.6