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Legislation
Finance Act 2025

Chapter 4 Inheritance tax

  • Section 44 Excluded property: domicile test replaced with long-term residence test
  • Section 45 Corresponding change for settled property
  • Section 46 Consequential, connected and transitional provision
  1. Chapter 4 · Inheritance tax
  2. Consequential, connected and transitional provision

Section 46 | Consequential, connected and transitional provision

From legislation.gov.uk

In Schedule 13—

Part 1 contains amendments to IHTA 1984 and related legislation that are consequential on, connected with or incidental to the new excluded property tests introduced by sections 44 and 45;

Part 2 contains provision about commencement and transitional provision.

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