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Legislation
Finance Act 2026

Crossheading Provision relating to new regime in FA 2025

  • Section 73 Relevant property: disapplication of exemptions from exit charges
  • Section 74 Relevant property: cap on charges for pre-30 October 2024 excluded property
  • Section 75 Foreign diplomats etc: periods of UK residence to be disregarded
  • Section 76 Minor corrections
  1. Part 2 Inheritance tax
  2. Crossheading Provision relating to new regime in FA 2025

Crossheading Provision relating to new regime in FA 2025

From legislation.gov.uk

Contents

  1. Section 73 Relevant property: disapplication of exemptions from exit charges
  2. Section 74 Relevant property: cap on charges for pre-30 October 2024 excluded property
  3. Section 75 Foreign diplomats etc: periods of UK residence to be disregarded
  4. Section 76 Minor corrections
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