Inheritance Tax Act 1984 section 151E

Rate or rates of charge under section 151D

Section 151E previously set out the rate or rates at which inheritance tax was charged under section 151D, but has been removed from the legislation for deaths occurring on or after 6 April 2011.

• Section 151E was introduced by Finance Act 2008 as part of provisions relating to inheritance tax charges under section 151D.
• The section specified the rate or rates of tax applicable to charges arising under section 151D.
• Section 151E was omitted from the Inheritance Tax Act 1984 by Finance Act 2011, Schedule 16, paragraph 48.
• The removal takes effect in relation to deaths occurring on or after 6 April 2011; the section may still be relevant for deaths before that date.

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