§ 14. "That in the case of persons dying on or after the tenth day of April, nineteen hundred and forty-six, the scale of rates set out in the Table below shall be substituted for the stale of rates set out in the Sixth Schedule to the Finance (No. 2) Act, 1940, as the scale of rates of estate duty.
2724| TABLE | ||
| Principal Value of Estate | Rate per cent of Duty. | |
| Not exceeding | £2,000 | Nil |
| Exceeding— | ||
| —2,000 and not exceeding | 3,000 | 1 |
| 3,000 and not exceeding | 5,000 | 2 |
| 5,000 and not exceeding | 7.500 | 3 |
| 7.500 and not exceeding | 10,000 | 4 |
| 10,000 and not exceeding | 12,500 | 6 |
| 12,500 and not exceeding | 15,000 | 8 |
| 15,000 and not exceeding | 20,000 | 10 |
| 20,000 and not exceeding | 25,000 | 12 |
| 25,000 and not exceeding | 30,000 | 14 |
| 30,000 and not exceeding | 35,000 | 16 |
| 35,000 and not exceeding | 40,000 | 18 |
| 40,000 and not exceeding | 45,000 | 20 |
| 45,000 and not exceeding | 50,000 | 22 |
| 50,000 and not exceeding | 60,000 | 24 |
| 60,000 and not exceeding | 75,000 | 27 |
| 75,000 and not exceeding | 100,000 | 30 |
| 100,000 and not exceeding | 150,000 | 35 |
| 150,000 and not exceeding | 200,000 | 40 |
| 200,000 and not exceeding | 250,000 | 45 |
| 250,000 and not exceeding | 300,000 | 50 |
| 300,000 and not exceeding | 500,000 | 55 |
| 500,000 and not exceeding | 750,000 | 60 |
| 750,000 and not exceeding | 1,000,000 | 65 |
| 1,000,000 and not exceeding | 2,000,000 | 70 |
| 2,000,000 and not exceeding | 75 |