Part 2: Inheritance Tax Section 9: Increased nil-rate band on death where home inherited by descendants etc. Details of the section Section 8G: Meaning of "brought-forward allowance"
New section 8G sets out more detailed rules for calculating the amount of the residence nil-rate band which can be transferred to a person's ("P") estate from their deceased spouse's or civil partner's estate.
	Subsection (1) explains what the section is about.
	Subsection (2) explains that the "related person" from whose estate the residence nil-rate band is transferred died before P and was at that time P's spouse or civil partner.
	Subsection (3) gives the detailed rules for calculating the amount transferred. The residence nil-rate band available to P is increased by the percentage of the unused residence nil-rate band that was available on the death of the related person, which cannot exceed 100%. No amount is to be transferred unless a claim is made under section 8L.
	Subsection (4) ensures that where the related person dies before 6 April 2017, P's residence nil-rate band is increased by 100% even though the related person could not have qualified for the residence nil-rate band in their own right.
	Subsection (5) provides that where the related person died before 6 April 2017 and the net value of their estate (after deducting liabilities but before reliefs and exemptions) was over £2 million, their residence nil-rate band available for transfer is to be reduced by £1 for every £2 that the amount exceeds the £2 million taper threshold.