HC Deb 12 May 1988 vol 133 c207W
9. Mr. Soames

To ask the Chancellor of the Exchequer how many rates of inheritance tax have been eliminated since 1979.

Mr. Norman Lamont

In 1979 there were 14 rates of capital transfer tax chargeable on death, and 17 rates chargeable on lifetime transfers. There is now a single rate of inheritance tax.

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