Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 15 Inheritance 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)”.