Part 2: Inheritance Tax Section 9: Increased nil-rate band on death where home inherited by descendants etc. Details of the section Section 8F: Residence nil-rate amount: no interest in home goes to descendants etc.
New section 8F sets out the rules where a residence is not inherited by direct descendants.
	Subsections (1) and (2) ensure that an estate does not qualify for a residence nil-rate band if it does not include a qualifying residence or none of that residence is passed on to direct descendants.
	Subsection (3) enables the residence nil-rate band that has not been used to be transferred to a spouse or civil partner.
	Subsection (4) lists other sections that should also be considered.