{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8FD",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8FD.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "section/8FD",
  "kind": "section",
  "number": "8FD",
  "heading": "Downsizing addition: effect: section 8F case",
  "text": "(1) This section applies if—\n(a) as a result of section 8FA or 8FB, there is entitlement to a downsizing addition in calculating the person's residence nil-rate amount, and\n(b) apart from this section, the person's residence nil-rate amount is given by section 8F.\n(2) Subsections (3) to (6) apply instead of section 8F.\n(3) The person's residence nil-rate amount is equal to the downsizing addition.\n(4) Where—\n(a) E is less than or equal to TT, and the downsizing addition is equal to the person's default allowance, or\n(b) E is greater than TT, and the downsizing addition is equal to the person's adjusted allowance,\nno amount is available for carry-forward.\n(5) Where—\n(a) E is less than or equal to TT, and\n(b) the downsizing addition is less than the person's default allowance,\nan amount, equal to the difference between the downsizing addition and the person's default allowance, is available for carry-forward.\n(6) Where—\n(a) E is greater than TT, and\n(b) the downsizing addition is less than the person's adjusted allowance,\nan amount, equal to the difference between the downsizing addition and the person's adjusted allowance, is available for carry-forward.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 8FA-8FE inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/8FD",
    "retrieved_at": "2026-10-29T10:01:12.914001+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}