Finance Act, 1971

SECOND SCHEDULE

Scale of Rates of Estate Duty

Section 31.

Principal value of the Estate

Rate per cent of duty

£

£

Exceeding

5,000

and

not

exceeding

6,000

1

6,000

7,000

2

7,000

8,000

3

8,000

10,000

4

10,000

12,500

6

12,500

15,000

8

15,000

17,500

10

17,500

20,000

12

20,000

25,000

14

25,000

30,000

16

30,000

35,000

18

35,000

40,000

21

40,000

45,000

24

45,000

50,000

27

50,000

55,000

30

55,000

60,000

33

60,000

75,000

37

75,000

100,000

41

100,000

150,000

45

150,000

200,000

50

200,000

55