69 Rate between ten-year anniversaries
Inheritance Tax Act 1984 (1984 c 51) | Legislation

69  Rate between ten-year anniversaries

(1)     Subject to [subsection (2A)] below, the rate at which tax is charged under section 65 above on an occasion following one or more ten-year anniversaries after the settlement's commencement shall be the appropriate fraction of the rate at which it was last charged under section 64 (or would have been charged apart from section 66(2)).

[(2)     Subsection (2A) below applies—

(a)     if, at any time in the period beginning with the most recent ten-year anniversary and ending immediately before the occasion of the charge under section 65 above (the “relevant period”), property has become comprised in the settlement

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