# Finance Act 2025, Paragraph 15: IHTA 1984

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

In section 81 (property moving between settlements), in subsection (1)—
(a) after “for the purposes of this Chapter” insert “(including sections 48 and 48ZA (excluded property) as they apply for the purposes of this Chapter)”;
(b) at the end insert “(but held on the trusts of the second)”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.