# Finance Act 2025, Paragraph 29: IHTA 1984

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

(1) Schedule A1 (non-excluded overseas property) is amended as follows.
(2) In paragraph 1, for “48(3)(a)” substitute “48ZA”.
(3) In paragraph 5(2)(a), for “or 48(3)(a), (3A) or (4)” substitute “, section 48(4) or section 48ZA”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/29 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.