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Section 8FC: Downsizing addition: effect: section 8E case

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Part I: GENERAL

Subsection (2) applies if—

as a result of section 8FA, there is entitlement to a downsizing addition in calculating the person's residence nil-rate amount, and
the person's residence nil-rate amount is given by section 8E.

Section 8E has effect as if, in subsections (2) to (5) of that section, each reference to NV/100 were a reference to the total of—

NV/100, and
the downsizing addition.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.