# Finance Act 2025, Paragraph 19: IHTA 1984

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

In section 136 (transfers within three years before death: transactions of close companies), in subsection (3), for “domiciled in the United Kingdom” substitute “a long-term UK resident”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.