# Finance Act 2025, Paragraph 14: IHTA 1984

Extent: E+W+S+N.I.

In section 80 (initial interest of settlor or spouse), in subsection (1), after “for the purposes of this Chapter” insert “(including sections 48 and 48ZA (excluded property) as they apply for the purposes of this Chapter)”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.