s 5 Estate duty imposed
5. Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled or not settled which passes on the death of any person a duty, called estate duty, at the following rates:(a) in the case of any person dying on or after 1 April 1974 and before 1 April 1977 — at the graduated rates set out in the First Schedule; (b) in the case of any person dying on or after 1 April 1977 and before 1 April 1979 — at the graduated rates set out in the Second Schedule; (c) in the case of any person dying on or after 1 April 1979 and before 1 April 1984 — at the graduated rates set out in the Third Schedule; (d) in the case of any person dying on or after 1 April 1984 and before 28 February 1996 — at the rates specified in the Fourth Schedule; (e) in the case of any person dying on or after 28 February 1996 and before 15 February 2008 — at the rates specified in the Fifth Schedule.[13/2008]