Point in time view as at 01/01/2018.
Finance Act 2016, Paragraph 2 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
2(1)Section 8D (extra nil-rate band on death if interest in home goes to descendants etc) is amended as follows.U.K.
(2)In subsection (4), after “8G” insert “ (and see also section 8M) ”.
(3)In subsection (9), before the definition of “tax year” insert—
““consumer prices index” means the all items consumer prices index published by the Statistics Board,”.
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