66 Residence nil-rate band
Finance Act 2019 (2019 c 1) | Legislation

Inheritance tax

66  Residence nil-rate band

(1)     IHTA 1984 is amended as follows.

(2)     In section 8FA(2)(b) and (5) (conditions for entitlement to downsizing addition), for “VT”, in each place it occurs, substitute “the value transferred by the transfer of value under section 4 on the person's death”.

(3)

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