7. Inheritance tax (nil rate band etc for tax years 2026-27 and 2027-28)

That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made amending section 86 of the Finance Act 2021 so that the nil rate band, the residential enhancement and the taper threshold remain at their current amounts for the tax years 2026-27 and 2027-28.