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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. National Savings Bank: statements from HMRC no longer to be required

Section 62 | National Savings Bank: statements from HMRC no longer to be required

From legislation.gov.uk

(1)In the National Savings Regulations 2015 (S.I. 2015/623), omit regulation 55 (inheritance tax chargeable on death of depositors).

(2)In the National Savings (No. 2) Regulations 2015 (S.I. 2015/624), omit regulation 90 (inheritance tax chargeable on death of holders of stock or certificates).

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