The Inheritance Tax (Indexation) Order 1996
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 section 183(1) of the Finance Act 1996 in relation to chargeable transfers made in the year beginning 6th April 1996.