P278 CEEFAX 2 278 Sun 13 Sep 23:45/45Wj£3kj£3kj£3k Wj $kj $kj 'k W"£££"£££"£££  INHERJTANCE TAX 1/2 Rate in year to 5 April 1:99 First £223,000 at nil: excess at 40% Charges on gifts within 7 yru of death yrs since gift 0-3 3-4 4-5 5-6 6-7 % of full charge 100 80 60 40 20 Source: Ernst & Young (see page 271) Mortgages & Savings Guide 250 City A-Z TaxIndex Inc Tax Main Menu

P278 CEEFAX 2 278 Sun 13 Sep 23:44/13Wj£3kj£3kj£3k Wj $kj $kj 'k W"£££"£££"£££  INHERJTANCE TAX 2/2 Exemptions for year to 5 April 1998 and 1999 Annual gifts per donor £3,000 Small gifts per donee £250 Gifts on marriage: - from parent £5,000 - from grand-parent £2,500 - from others £1,000 Source: Ernst & Young (see page 271) City A-Z TaxIndex Inc Tax Main Menu

P278 CEEFAX 2 278 Son 14 Sep 20:03/06  Wj $kj $kj 'k W"£££"£££"£££ O INHERJTANCE TAX 1/2 Rate in year to 5 April 1:99 First £223,000 at nil: excess at 40% Charges on gifts wiuhin 7 yru of death yrs since gift 0-3 3-4 4-5 5-6 6-7 % of full charge 100 80 60 40 20 Source: Ernst & Young (see pagj 271) Mortgages & Savings Guide 250 City A-Z TaxIndex Inc Tax Main Menu

P278 CEEFAX 2 278 Sun 13 Sep 22:33/02Wj£3kj£3kj£3k Wj $kj $kj 'k W"£££"£££"£££  INHERJTANCE TAX 2/2 Exemptions for year to 5 April 1998 and 1999 Annual gifts per donor £3,000 Small giftu per donee £250 Gifts on marriage: - from parent £5,000 - from grand-parent £2,500 - from others £1,000 Source: Ernst & Young (see pagj 271) City A-Z TaxIndjx Inc Tax Main Menu