This document establishes the statutory indexation of inheritance tax thresholds for the 1990 fiscal year in the United Kingdom. The text is authored by the legislative body of Great Britain, serving as an official instrument to adjust tax bands in accordance with inflation and economic policy. It provides the legal framework necessary for the calculation of tax liabilities for estates during the specified period.

Legal professionals and tax historians utilize this document as a primary source for tracking the evolution of UK inheritance tax legislation. It is recognized as a technical record of fiscal policy rather than a narrative or instructional text.