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P288 CEEFAX 288 San 8 Jun 23:06/35   1/2     INHERIT NCE T X Rate in year to 5 April 1996 First £154,000 at nil: excess at 40% Rat in year to 5 April 1997 First £200,000 at nil: excess at 40% Gifts made more than 7 years before death are tax-ft e. Charg s on gifts within 7 yrs of d ash yrs since gift 0-3 3-4 4-5 5-6 6-7 of full charge 10 8 60 40 20 Source: Ernst & Young (see page 281) Calendar COT CityH ads Monjyfil

P288 CEEFAX 288 Sat 8 Jun 23:05/20   2/2     NHE T NC T X Exemptions for years to 5 April 1996 and 97 Annual gifts pj dong £3,000 Small gifts pet donje £250 Gifts on marriage: om r nt £5, - from grand-parent £2,500 - from others £1,000 Source: Ernst & Young (see page 281) Calendar COT CityHiads Monjyfile

P288 CJ FAX 288 SQJ av3:3yO2p    2/2 n1 n2 j   GP P  CCEFAX SJ 23 38/28 p p INHE6JTBNCK TBX d 0 2 Exe]prions for yjarshto 5 April 1996 Insurance premium tax 2.-% u p Air pbsvj\Ve ahjty h @ @@@ SoblZ gifts per donje R£250 hh h iGifts on msrriagj: £ 4(0 96/ - from tint £5,000 a h f o @ p@dd rhnt h £2, Skips n BS 0 7 65% G95% 0C12 p - from othj@ £1,000 Cnsta^aec Tjssas Na| Saver CreditCard