# Finance Act 2025, Paragraph 25: IHTA 1984

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

In section 267ZB (section 267ZA: further provision about election) (as it has effect before its repeal by paragraph 26), in subsection (4)(a), for “6 April 2013 or a later date” substitute “5 April 2025 or an earlier date”.

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.