THE SCHEDULE
Paragraph 3(1)
Rates of remission of estate duty for deaths
in quick succession
Period between date of earlier death and date of later death
Percentage of remission
6 months or less
100%
More than 6 months but not more than 12 months
75%
More than 12 months but not more than 18 months
50%
More than 18 months but not more than 24 months
25%
More than 24 months
0%