F(No. 2)A 2015 included legislation which introduced sections 8D to 8L in IHTA 1984, that has the effect of increasing the available nil-rate band on death where a person's home (a ‘qualifying residential interest’ see ¶629-550)) passes on death to a direct descendent (i.e is ‘closely inherited’ see ¶629-560) on or after 6 April 2017.

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