SCHEDULES

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

4 U.K.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” ”.