# Inheritance Tax Act 1984, Section 8FC: Downsizing addition: effect: section 8E case


(1) Subsection (2) applies if—
(a) as a result of section 8FA, there is entitlement to a downsizing addition in calculating the person's residence nil-rate amount, and
(b) the person's residence nil-rate amount is given by section 8E.
(2) Section 8E has effect as if, in subsections (2) to (5) of that section, each reference to NV/100 were a reference to the total of—
(a) NV/100, and
(b) the downsizing addition.

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