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.
Part 2: Inheritance Tax Section 9: Increased nil-rate band on death where home inherited by descendants etc. Details of the section