Changes made by Finance Act 2025
2025 c. 8
Made to Inheritance Tax Act 1984
82 changes. All changes made by Finance Act 2025
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 75(4)(5) | inserted | s. 60(3)(b)(4) | 30 Oct 2024 | Written in |
| s. 28(8)(9) | inserted | s. 60(2)(b)(4) | 30 Oct 2024 | Written in |
| s. 28(6A)(6B) | inserted | s. 59(3)(5) | 30 Oct 2024 | Written in |
| s. 28(1)(c) and word | inserted | s. 60(2)(a)(4) | 30 Oct 2024 | Written in |
| s. 75(2)(d) and word | inserted | s. 60(3)(a)(4) | 30 Oct 2024 | Written in |
| s. 13(4A)(4B) | inserted | s. 59(2)(5) | 30 Oct 2024 | Written in |
| s. 75(3) | words inserted | s. 59(4)(5) | 30 Oct 2024 | Written in |
| s. 13(2)(a) | words inserted | s. 58(2)(a) | 20 Mar 2025 | Written in |
| s. 28(4)(d) | substituted | s. 58(3)(d) | 20 Mar 2025 | Written in |
| Sch. A1 para. 8(3) | words substituted | Sch. 1 para. 7 | 20 Mar 2025 | Written in |
| s. 28(4)(a) | substituted | s. 58(3)(a) | 20 Mar 2025 | Written in |
| s. 13(2)(c) | word substituted | s. 58(2)(c) | 20 Mar 2025 | Written in |
| s. 124C | substituted | s. 61(1) | 20 Mar 2025 | Written in |
| s. 13(2)(b) | words inserted | s. 58(2)(b) | 20 Mar 2025 | Written in |
| s. 13(2)(d) | words inserted | s. 58(2)(d) | 20 Mar 2025 | Written in |
| s. 28(4)(b) | words inserted | s. 58(3)(b) | 20 Mar 2025 | Written in |
| s. 28(4)(c) | word substituted | s. 58(3)(c) | 20 Mar 2025 | Written in |
| s. 272(1) | words substituted | Sch. 13 para. 28(4)(a) | 6 Apr 2025 | Written in |
| s. 48ZA | inserted | s. 45(3)(4) | 6 Apr 2025 | Written in |
| s. 48 heading | words inserted | s. 45(2)(a)(4) | 6 Apr 2025 | Written in |
| s. 272(1) | words inserted | Sch. 13 para. 28(5) | 6 Apr 2025 | Written in |
| s. 267ZA(5) | omitted | Sch. 13 para. 24(3) | 6 Apr 2025 | Written in |
| s. 157(3)(a)-(d) and word | substituted for words | Sch. 13 para. 21(3) | 6 Apr 2025 | Written in |
| s. 54(2C)(2D) | inserted | Sch. 13 para. 9(3) | 6 Apr 2025 | Written in |
| s. 81(1) | words inserted | Sch. 13 para. 15(b) | 6 Apr 2025 | Written in |
| s. 267ZA(8) | words substituted | Sch. 13 para. 24(4)(a) | 6 Apr 2025 | Written in |
| s. 272(1) | words substituted | Sch. 13 para. 28(3)(a) | 6 Apr 2025 | Written in |
| s. 155(2) | words omitted | Sch. 13 para. 20 | 6 Apr 2025 | Written in |
| s. 64(1B) | words substituted | Sch. 13 para. 10(2) | 6 Apr 2025 | Written in |
| s. 65(7A) | words substituted | Sch. 13 para. 11(3) | 6 Apr 2025 | Written in |
| s. 272(1) | words substituted | Sch. 13 para. 28(4)(b) | 6 Apr 2025 | Written in |
| s. 267ZA(3) | words substituted | Sch. 13 para. 24(2) | 6 Apr 2025 | Written in |
| s. 81B | substituted | Sch. 13 para. 16 | 6 Apr 2025 | Written in |
| s. 28A(3) | omitted | Sch. 13 para. 7 | 6 Apr 2025 | Written in |
| s. 53(4A) | inserted | Sch. 13 para. 8(3) | 6 Apr 2025 | Written in |
| s. 53(4) | words substituted | Sch. 13 para. 8(2) | 6 Apr 2025 | Written in |
| s. 8D(9) | words omitted | Sch. 13 para. 4 | 6 Apr 2025 | Written in |
| s. 218(1)(a) | words substituted | Sch. 13 para. 22 | 6 Apr 2025 | Written in |
| s. 64(1BZA) | inserted | Sch. 13 para. 10(3) | 6 Apr 2025 | Written in |
| s. 81(1) | words inserted | Sch. 13 para. 15(a) | 6 Apr 2025 | Written in |
| Sch. A1 para. 1 | word substituted | Sch. 13 para. 29(2) | 6 Apr 2025 | Written in |
| s. 74A(2) | substituted | Sch. 13 para. 12(3) | 6 Apr 2025 | Written in |
| s. 136(3) | words substituted | Sch. 13 para. 19 | 6 Apr 2025 | Written in |
| s. 272(1) | words omitted | Sch. 13 para. 28(3)(b) | 6 Apr 2025 | Written in |
| s. 6A-6C | inserted | s. 44(3)(4) | 6 Apr 2025 | Written in |
| s. 272(2) | inserted | Sch. 13 para. 28(6) | 6 Apr 2025 | Written in |
| s. 6(3) | omitted | Sch. 13 para. 3 | 6 Apr 2025 | Written in |
| Sch. 4 para. 10(8) | words substituted | Sch. 13 para. 30 | 6 Apr 2025 | Written in |
| s. 157(2) | words inserted | Sch. 13 para. 21(2)(b) | 6 Apr 2025 | Written in |
| s. 65(8) | words substituted | Sch. 13 para. 11(6) | 6 Apr 2025 | Written in |
| s. 94(2)(b) | words substituted | Sch. 13 para. 18 | 6 Apr 2025 | Written in |
| s. 157(2) | words omitted | Sch. 13 para. 21(2)(a) | 6 Apr 2025 | Written in |
| s. 54(2B)(e) | words substituted | Sch. 13 para. 9(2) | 6 Apr 2025 | Written in |
| s. 74A(1)(b)(i) | words omitted | Sch. 13 para. 12(2)(a) | 6 Apr 2025 | Written in |
| s. 64(1BA) | words substituted | Sch. 13 para. 10(4) | 6 Apr 2025 | Written in |
| s. 65(7C) | words substituted | Sch. 13 para. 11(5) | 6 Apr 2025 | Written in |
| s. 65(8ZA) | inserted | Sch. 13 para. 11(7) | 6 Apr 2025 | Written in |
| s. 80(1) | words inserted | Sch. 13 para. 14 | 6 Apr 2025 | Written in |
| s. 155(5B) | words omitted | Sch. 13 para. 20 | 6 Apr 2025 | Written in |
| s. 75A(4) | omitted | Sch. 13 para. 13 | 6 Apr 2025 | Written in |
| Sch. A1 para. 5(2)(a) | words substituted | Sch. 13 para. 29(3) | 6 Apr 2025 | Written in |
| s. 65(7B) | omitted | Sch. 13 para. 11(4) | 6 Apr 2025 | Written in |
| s. 74A(1)(ba) | inserted | Sch. 13 para. 12(2)(b) | 6 Apr 2025 | Written in |
| s. 18(2) | words substituted | Sch. 13 para. 6 | 6 Apr 2025 | Written in |
| s. 267ZA(4) | words substituted | Sch. 13 para. 24(2) | 6 Apr 2025 | Written in |
| s. 65(7) | words substituted | Sch. 13 para. 11(2) | 6 Apr 2025 | Written in |
| s. 267ZC-267ZF | inserted | Sch. 13 para. 27 | 6 Apr 2025 | Written in |
| s. 267ZB(4)(a) | words substituted | Sch. 13 para. 25 | 6 Apr 2025 | Written in |
| s. 267 | omitted | Sch. 13 para. 23 | 6 Apr 2025 | Written in |
| s. 6(1A) | words substituted | s. 44(2)(4) | 6 Apr 2025 | Written in |
| s. 13A(3) | words omitted | Sch. 13 para. 5 | 6 Apr 2025 | Written in |
| s. 5(1B) | substituted | Sch. 13 para. 2 | 6 Apr 2025 | Written in |
| s. 267ZA(8) | words inserted | Sch. 13 para. 24(4)(b) | 6 Apr 2025 | Written in |
| s. 54(2) | words substituted | Sch. 13 para. 9(2) | 6 Apr 2025 | Written in |
| s. 6(1) | words substituted | s. 44(2)(4) | 6 Apr 2025 | Written in |
| s. 82 | omitted | Sch. 13 para. 17 | 6 Apr 2025 | Written in |
| s. 48(3)-(3F) | omitted | s. 45(2)(b)(4) | 6 Apr 2025 | Written in |
| s. 65(8A) | words substituted | Sch. 13 para. 11(8) | 6 Apr 2025 | Written in |
| s. 82A | omitted | Sch. 13 para. 17 | 6 Apr 2025 | Written in |
| s. 272(1) | s. 272 renumbered as s. 272(1) | Sch. 13 para. 28(2) | 6 Apr 2025 | Written in |
| s. 267ZB | omitted | Sch. 13 para. 26 | 6 Apr 2032 | Not yet written in |
| s. 267ZA | omitted | Sch. 13 para. 26 | 6 Apr 2032 | Not yet written in |
From legislation.gov.uk's record of changes, the official one: see it there.