Related Commentary  Related HMRC Manuals

8FB(1)  There is also entitlement to a downsizing addition in calculating the personʼs residence nil-rate amount if each of conditions G to K is met (see subsection (7) for the amount of the addition).

8FB(2)  Condition G is that the personʼs estate immediately before the personʼs death (“the estate”) does not include a residential property interest.

8FB(3)  Condition H is that VT is greater than nil.

8FB(4)  Condition I is that there is a qualifying former residential interest in relation to the person (see sections 8H(4A) to (4F) and 8HA).

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