SolvedCrossheading Rates
From legislation.gov.uk
Contents
- Section 7 Rates.
- Section 8 Indexation of rate bands.
- Section 8A Transfer of unused nil-rate band between spouses and civil partners
- Section 8B Claims under section 8A
- Section 8C Section 8A and subsequent charges
- Section 8D Extra nil-rate band on death if interest in home goes to descendants etc
- Section 8E Residence nil-rate amount: interest in home goes to descendants etc
- Section 8F Residence nil-rate amount: no interest in home goes to descendants etc
- Section 8FA Downsizing addition: entitlement: low-value death interest in home
- Section 8FB Downsizing addition: entitlement: no residential interest at death
- Section 8FC Downsizing addition: effect: section 8E case
- Section 8FD Downsizing addition: effect: section 8F case
- Section 8FE Calculation of lost relievable amount
- Section 8G Meaning of “brought-forward allowance”
- Section 8H Meaning of “qualifying residential interest” , “qualifying former residential interest” and “residential property interest”
- Section 8HA Qualifying former residential interest”: interests in possession
- Section 8J Meaning of “inherited”
- Section 8K Meaning of “closely inherited”
- Section 8L Claims for brought-forward allowance and downsizing addition
- Section 8M Residence nil-rate amount: cases involving conditional exemption
- Section 9 Transitional provisions on reduction of tax.