PART I GENERAL
Rates
8FCF1Downsizing 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.