# Finance Act 2025, Paragraph 24: IHTA 1984

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

(1) Section 267ZA (election to be treated as domiciled in the United Kingdom) (as it has effect before its repeal by paragraph 26) is amended as follows.
(2) In subsections (3) and (4), for “on or after 6 April 2013 and” substitute “before 6 April 2025 but”.
(3) Omit subsection (5).
(4) In subsection (8)—
(a) for “is or was domiciled” substitute “was domiciled”;
(b) after “section 267” insert “(deemed domicile)”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.