Statute
Section 8FC — Inheritance Tax Act 1984: Downsizing addition: effect: section 8E case
Text of the provision Official document
Downsizing addition: effect: section 8E case 8FC 1 Subsection (2) applies if—
a as a result of section 8FA, there is entitlement to a downsizing addition in calculating the person's residence nil-rate amount, and b the person's residence nil-rate amount is given by section 8E.
2 Section 8E has effect as if, in subsections (2) to (5) of that section, each reference to NV/100 were a reference to the total of—
a NV/100, and b the downsizing addition.
Official source: legislation.gov.uk
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