HC Deb 27 September 1939 vol 351 c1402

Resolved, That in the case of persons dying after the twenty-seventh day of September, nineteen hundred and thirty-nine, the rates of Estate duty shall be—

  1. (a) as respects estates the principal value of which exceeds ten thousand pounds but does not exceed fifty thousand pounds, the rates set out in the Second Schedule to the Finance Act, 1930, increased in the case of each rate by one-tenth of the amount thereof; and
  2. (b)as respects estates the principal value of which exceeds fifty thousand pounds, the rates therein set out increased in the case of each rate by one-fifth of the amount thereof."