SCHEDULES
SCHEDULE 15Inheritance tax: increased nil-rate band
11
In section 8L (claims for brought-forward allowance)—
a
in the heading, at the end insert “
and downsizing addition
”
, and
b
in subsection (1), after “(see section 8G)” insert “
or for a downsizing addition for a person (see sections 8FA to 8FD)
”
.