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Commentary

299 Residential nil rate band legislation: immediate consequences

WILLS AND ADMINISTRATION vol 42(1) will precedents

299 Residential nil rate band legislation: immediate consequences

| Commentary

The Finance (No 2) Act 2015 Section 9 inserted nine new sections into the Inheritance Tax Act 1984 numbered Sections 8D to 8M. The legislation comes into effect in respect of deaths on and after 6 April 2017 so the estates of anyone who dies

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