# Finance Act 2016, Section 93: Inheritance tax: increased nil-rate band


Schedule 15 contains provision in connection with the increased nil-rate band provided for by section 8D of IHTA 1984 (extra nil-rate band on death if interest in home goes to descendants etc).

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/93 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.