Inheritance Tax Rates

Group Threshold from 1/1/2010 to 7/12/2010 41,481
Group Threshold from 8/12/2010 to 31/12/2010 33,208
Group Threshold from 1/1/2011 33,208

Hi,

If a relative died in Nov 2010 but Will is not finished probate and inheritance is not paid until 2011, which threshold should be used?

thanks

the threshold and tax rate applicable are those in force at the date of death.