| | |
Where the principal value of the estate
|
Estate duty shall be payable at the rate per cent. of
|
|
|
£
|
|
|
£
|
-
|
|
|
Exceeds
|
100 and does not exceed
|
500
|
-
|
1
|
|
”
|
500
|
”
|
”
|
1,000
|
-
|
2
|
|
”
|
1,000
|
”
|
”
|
5,000
|
-
|
3
|
|
”
|
5,000
|
”
|
”
|
10,000
|
-
|
4
|
|
”
|
10,000
|
”
|
”
|
20,000
|
-
|
5
|
|
”
|
20,000
|
”
|
”
|
40,000
|
-
|
6
|
|
”
|
40,000
|
”
|
”
|
70,000
|
-
|
7
|
|
”
|
70,000
|
”
|
”
|
100,000
|
-
|
8
|
|
”
|
100,000
|
”
|
”
|
150,000
|
-
|
9
|
|
”
|
150,000
|
”
|
”
|
200,000
|
-
|
10
|
|
”
|
200,000
|
”
|
”
|
400,000
|
-
|
11
|
|
”
|
400,000
|
”
|
”
|
600,000
|
-
|
12
|
|
”
|
600,000
|
”
|
”
|
800,000
|
-
|
13
|
|
”
|
800,000
|
”
|
”
|
1,000,000
|
-
|
14
|
|
”
|
1,000,000
|
-
|
-
|
-
|
-
|
15
|
|
