Section 8L | Claims for brought-forward allowance and downsizing addition ^F1

(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—^F2

(a)by the person's 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 person's death within such later period as an officer of Revenue and Customs may in the particular case allow.

(2)In subsection (1)(a) “the permitted period” means—

(a)the period of 2 years from the end of the month in which the person dies or (if it ends later) the period of 3 months beginning with the date on which the personal representatives first act as such, or

(b)such longer period as an officer of Revenue and Customs may in the particular case allow.

(3)A claim under subsection (1) made within either of the periods mentioned in subsection (2)(a) may be withdrawn no later than one month after the end of the period concerned.

(4)Subsection (5) applies if—

(a)no claim under this section has been made for brought-forward allowance for a person (“P”),

(b)the amount of the charge to tax under section 4 on the death of another person (“A”) would be different if a claim under subsection (1) had been made for brought-forward allowance for P, and

(c)the amount of the charge to tax under section 4 on the death of P, and the amount of the charge to tax under section 4 on the death of any person who is neither P nor A, would not have been different if a claim under subsection (1) had been made for brought-forward allowance for P.

(5)A claim for brought-forward allowance for P may be made—

(a)by A's personal representatives within the allowed period, or

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

(6)In subsection (5)(a) “the allowed period” means—

(a)the period of 2 years from the end of the month in which A dies or (if it ends later) the period of 3 months beginning with the date on which the personal representatives first act as such, or

(b)such longer period as an officer of Revenue and Customs may in the particular case allow.

(7)A claim under subsection (5) made within either of the periods mentioned in subsection (6)(a) may be withdrawn no later than one month after the end of the period concerned.