SCHEDULES
SCHEDULE 15Inheritance tax: increased nil-rate band
4
In section 8F(4) (list of other relevant sections)—
a
before the entry for section 8H insert— “
section 8FD (which applies instead of this section where there is entitlement to a downsizing addition),
”
, and
b
in the entry for section 8H, after “ “qualifying residential interest”” insert “, “
qualifying former residential interest
”
and “residential property interest” ”.