Part 2: Inheritance Tax Section 9: Increased nil-rate band on death where home inherited by descendants etc. Details of the section Section 8L: Claims for brought-forward allowance
New section 8L deals with claims for the transferable residence nil-rate band.
	Subsection (1) sets out who may make a claim for the transfer. The claim may be made by the deceased's personal representatives within the permitted period, or by any other person liable to the tax on death within a later period allowed by HM Revenue & Customs.
	Subsection (2) gives the time limits for making the claim. The "permitted period" is within 2 years from the end of the month in which the deceased died or, if later, within 3 months from the date when personal representatives start to act, or within such longer period as HMRC may allow.
	Subsection (3) provides for a claim to be withdrawn within one month of whichever of those time limits applies.
	Subsections (4) and (5) deal with situations where there is a series of deaths and a claim was not made on an earlier death of a person ("P") to transfer any unused residence nil-rate band which would have affected the IHT liability on the later death of another person ("A"). The provisions allow a claim to be made to transfer the residence nil-rate band in respect of P's estate by the personal representatives of A within an allowed period, provided the claim does not affect the IHT liability on any other estate.
	Subsection (6) defines "allowed period" for the purposes of subsection 5(a).
	Subsection (7) provides for a period within which a claim under subsection (5) can be withdrawn.