P2c8 JFA0@*88 KN@@Z @p0;22^b)      O Q h p INHERJTBNCE TBX Rate in yjat to 5 april 1996  First £154,0(0 at nil:0jxcess at 40% p a 8 T Rate in year to 5 April 1997 F st £2p0, 00 at nil: xcess at 40 @ dd Gifts made more than 7 years before drath are tax-free. @ @ @ Charges on gifts within 7 yrs of drath p * 4 R yrs since gift 0-3 3-4 4-u 5]7)6-7 a @@@@ @@@@ @@@ @@ @@ @ @@ @@ @ Source: mst & Young ( j p gj 28 ) Calendar CG  CityHeads Monjufili