Part 2: Inheritance Tax Section 9: Increased nil-rate band on death where home inherited by descendants etc. Details of the section
Subsection (1) provides that amendments will be made to Inheritance Tax Act 1984 (IHTA 1984).
	Subsection (2) makes amendments to section 7 of IHTA 1984.
	Subsection (3) amends section 8A(2) of IHTA 1984 to ensure that the appropriate amount of the residence nil-rate band is taken into account in the calculation to work out whether there is any unused existing nil-rate band that can be transferred to a spouse or civil partner.
	Subsection (4) inserts new Sections 8D to 8L into IHTA 1984.