PART I GENERAL
Rates
F18FCDownsizing 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.