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Inheritance Tax Act 1984 section 8L
Claims for brought-forward allowance and downsizing addition
Section 8L sets out who may claim the transferred (brought-forward) residence nil-rate band or downsizing addition on a person's death, the time limits for making such claims, and special rules where a chain of deaths means a claim on an earlier estate can be made by the personal representatives of a later deceased.
Access full legislation.And much more.
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