# Inheritance Tax Act 1984, Section 8F: Residence nil-rate amount: no interest in home goes to descendants etc

Extent: E+W+S+N.I.

(1) Subsections (2) and (3) apply if the person's estate immediately before the person's death—
(a) does not include a qualifying residential interest, or
(b) includes a qualifying residential interest but none of the interest is closely inherited.
(2) The person's residence nil-rate amount is nil.
(3) An amount—
(a) equal to the person's default allowance, or
(b) if E is greater than TT, equal to the person's adjusted allowance,
is available for carry-forward.
(4) See also—
section 8FD (which applies instead of this section where there is entitlement to a downsizing addition),
section 8H (meaning of “qualifying residential interest” , “qualifying former residential interest” and “residential property interest”),
section 8J (meaning of “inherit”),
section 8K (meaning of “closely inherited”), and
section 8M (cases involving conditional exemption).

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/8F (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-8F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.