[8F Residence nil-rate amount: no interest in home goes to descendants etc]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[8F  Residence nil-rate amount: no interest in home goes to descendants etc]

[(1)     Subsections (2) and (3) apply if the person's estate immediately before the person's death—

(a)     does not include a qualifying

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