The Inheritance Tax (Indexation) Order 2004
This Order, made under section 8 of the Inheritance Tax Act 1984 (formerly the Capital Transfer Tax Act 1984) (“section 8”), substitutes a new Table of rate bands and rates in Schedule 1 to that Act for the Table which was substituted by the Inheritance Tax (Indexation) Order 2003 (S.I. 2003/841) in relation to chargeable transfers made in the year beginning 6th April 2003.