[
  {
    "smallGiftUpTo": 10000,
    "smallGiftBasisPoints": 2500,
    "middleGiftUpTo": 100000,
    "middleGiftFixed": 2500,
    "excessFixed": 0,
    "excessFrom": 0,
    "excessBasisPoints": 500,
    "annualLimit": 50000,
    "validFrom": "2007-04-06",
    "validTo": "2011-04-05",
    "note": "ITA 2007 s418 as amended by FA 2007 s60: 25% up to £100, £25 to £1,000, 5% of the gift above £1,000; £500 a year"
  },
  {
    "smallGiftUpTo": 10000,
    "smallGiftBasisPoints": 2500,
    "middleGiftUpTo": 100000,
    "middleGiftFixed": 2500,
    "excessFixed": 0,
    "excessFrom": 0,
    "excessBasisPoints": 500,
    "annualLimit": 250000,
    "validFrom": "2011-04-06",
    "validTo": "2019-04-05",
    "note": "FA 2011 s41 raised the annual limit to £2,500 for gifts from 6 April 2011"
  },
  {
    "smallGiftUpTo": 10000,
    "smallGiftBasisPoints": 2500,
    "middleGiftUpTo": null,
    "middleGiftFixed": null,
    "excessFixed": 2500,
    "excessFrom": 10000,
    "excessBasisPoints": 500,
    "annualLimit": 250000,
    "validFrom": "2019-04-06",
    "validTo": null,
    "note": "FA 2019 s40: 25% up to £100, then £25 plus 5% of the excess over £100, for gifts from 6 April 2019; £2,500 a year"
  }
]