Related Commentary  Related HMRC Manuals

8FA(1)  There is entitlement to a downsizing addition in calculating the personʼs residence nil-rate amount if each of conditions A to F is met (see subsection (8) for the amount of the addition).

8FA(2)  Condition A is that–

(a)the personʼs residence nil-rate amount is given by section 8E(2) or (4), or

(b)the personʼs estate immediately before the personʼs death includes a qualifying residential interest but none of the interest is closely inherited, and–

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