Related Commentary  Related HMRC Manuals


In heading to s. 8L, the words “and downsizing addition” inserted by FA 2016, s. 93 and Sch. 15, para. 11(a), with effect from 15 September 2016 (Royal Assent).

8L(1)  A claim for brought-forward allowance for a person (see section 8G) or for a downsizing addition for a person (see sections 8FA to 8FD) may be made–

(a)by the personʼs personal representatives within the permitted period, or

(b)(if no claim is so made) by any other person liable to the tax chargeable on the personʼs death within such later period as an officer of Revenue and Customs may in the particular case allow.

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