Section 93

1  IHTA 1984 is amended as follows.

2(1)  Section 8D (extra nil-rate band on death if interest in home goes to descendants etc) is amended as follows.

2(2)  [Amends IHTA 1984, s. 8D(4).]

2(3)  [Amends IHTA 1984, s. 8D(9).]

3(1)  Section 8E (residence nil-rate amount: interest in home goes to descendants etc) is amended as follows.

3(2)  [Amends IHTA 1984, s. 8E(6).]

3(3)  [Amends IHTA 1984, s. 8E(7).]

3(4)  [Amends IHTA 1984, s. 8E(8).]

4  [Amends IHTA 1984, s. 8F(4).]

5  [Inserts IHTA 1984, s. 8FA–8FE.]

6  [Amends IHTA 1984, s. 8G.]

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.