Page 278 TimeCode 2002

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   P278 CIEFBX 4@2/8@Mo.@2/ Sip 01:12/11

 j#3+j#3+j#3+   (|$|l*|h4 |,,h4|h4|l0|$ 

 j $kj $kj 'k     k*~k4 r*u?j5z*1 

W"£££"£££"£££ /O/,/,-.,-./,,,/,.-.,,/,./

 INHERJTANCE TAX                    2/2 

                                        

 Exemptions for yjar to 5 April 2001 and

 2004                                   

                                        

   Annubl gifts pjr donor  £3,000       

                                        

   Small giftu pjr donji     £250       

                                        

                                        

   Giets on mattiagj:                   

                                        

   - fro← parent           £5,000       

                                        

   - ftom grand-pari/t     £2T500       

                                        

   - ftom othjrs           £1,000       

                                        

                                        

    Sourci: Ernst % Young (sju pagi 271)

 Otijj Tbx@ TaxInhjx   Inc Tax Main Minu

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