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Legislation
Finance Act 2025

Crossheading Inheritance tax

  • Section 57 Rate bands etc for tax years 2028-29 and 2029-30
  • Section 58 EBTs: prohibition on applying property for benefit of participators etc
  • Section 59 EBTs: restriction on proportion of beneficiaries who may be participators etc
  • Section 60 EBTs: shares entering trust to have been held for two years
  • Section 61 Agricultural property relief: environmental management agreements
  • Section 62 National Savings Bank: statements from HMRC no longer to be required
  1. Inheritance tax
  2. Rate bands etc for tax years 2028-29 and 2029-30

Section 57 | Rate bands etc for tax years 2028-29 and 2029-30

From legislation.gov.uk

In section 86 of FA 2021 (no indexation of rate bands, residential enhancement and taper threshold for tax years up to 2027-28)—

(a)for “or 2026” substitute “, 2026, 2027 or 2028”, and

(b)in the heading, for “2027-28” substitute “2029-30”.

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