Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 15 U.K. Inheritance tax: increased nil-rate band

11 U.K. 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) ”.