# Finance Act 2025, Paragraph 18: IHTA 1984

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

In section 94 (close companies: charge on participators), in subsection (2)(b), for “domiciled outside the United Kingdom” substitute “not a long-term UK resident”.

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.