[
{
"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"
}
]