Finance Act 2016

4In section 8F(4) (list of other relevant sections)—

(a)before the entry for section 8H insert—

  • section 8FD (which applies instead of this section where there is entitlement to a downsizing addition),, and

(b)in the entry for section 8H, after ““qualifying residential interest”” insert “, “qualifying former residential interest” and “residential property interest””.