[8FD Downsizing addition: effect: section 8F case]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[8FD  Downsizing addition: effect: section 8F case]

[(1)     This section applies if—

(a)     as a result of section 8FA or 8FB, there is entitlement to a downsizing addition in calculating the person's residence nil-rate amount, and

(b)     apart from this section, the person's residence nil-rate amount

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