[8FB Downsizing addition: entitlement: no residential interest at death]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[8FB  Downsizing addition: entitlement: no residential interest at death]

[(1)     There is also entitlement to a downsizing addition in calculating the person's residence nil-rate amount if each of conditions G to K is met (see subsection (7) for the amount of the addition).

(2)     Condition G is that the person's estate immediately before the person's death (“the estate”) does not include a residential

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