# Finance Act 2008, Section 10: Transfer of unused nil-rate band etc


Schedule 4 contains provisions about the transfer of unused nil-rate band between spouses and civil partners for the purposes of the charge to inheritance tax etc.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/10 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.