41. Inheritance tax (nil rate band etc)

– in the House of Commons at 6:51 pm on 9th March 2021.

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That provision may be made for inheritance tax purposes for the amount of the nil rate band, the residential enhancement and the taper threshold to remain at their current amounts, including provision (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) taking effect in a future year.