{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-10.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/13/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "IHTA 1984",
  "text": "(1) Section 64 (charge at ten-year anniversary) is amended as follows.\n(2) In subsection (1B), for the words from the beginning to “ten-year anniversary falls” substitute “Where the settlor of property comprised in a settlement meets the condition in subsection (1BZA)”.\n(3) After that subsection insert—\n“(1BZA) The condition is that the settlor—\n(a) is alive and is not a long-term UK resident immediately before the ten-year anniversary,\n(b) died on or after 6 April 2025 and was not a long-term UK resident immediately before their death, or\n(c) died before 6 April 2025 and was not domiciled in the United Kingdom when the property became comprised in the settlement.”\n(4) In subsection (1BA), for “subsection (1B)” substitute “subsection (1BZA)(c)”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/10",
    "retrieved_at": "2026-10-29T08:47:01.939707+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}