| | |
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
|
One pound.
|
|
[html]
|
500
|
[html]
|
[html]
|
1,000
|
Two pounds.
|
|
[html]
|
1,000
|
[html]
|
[html]
|
10,000
|
Three pounds.
|
|
[html]
|
10,000
|
[html]
|
[html]
|
25,000
|
Four pounds.
|
|
[html]
|
25,000
|
[html]
|
[html]
|
50,000
|
Four pounds ten shillings.
|
|
[html]
|
50,000
|
[html]
|
[html]
|
75,000
|
Five pounds.
|
|
[html]
|
75,000
|
[html]
|
[html]
|
100,000
|
Five pounds ten shillings.
|
|
[html]
|
100,000
|
[html]
|
[html]
|
150,000
|
Six pounds.
|
|
[html] [1]
|
150,000
|
[html]
|
[html]
|
250,000
|
Six pounds ten shillings.
|
|
[html]
|
250,000
|
[html]
|
[html]
|
500,000
|
Seven pounds.
|
|
[html]
|
500,000
|
[html]
|
[html]
|
1,000,000
|
Seven pounds ten shillings.
|
|
[html]
|
1000,000 - - - -
|
Eight pounds.
|
|
| |
1Except as respects persons dying before April 19, 1907, the scale is repealed by 7 Edw. 7. c. 13. s. 30; s. 12 of that Act substitutes a higher scale as regards estates of over 150,000l. on deaths occurring on or after that date.]
[2 As to Estate duty on fractions of one hundred pounds in the case of persons dying before April 10, 1900, see 59 & 60 Vict. c. 28. s. 17.] |
