# Finance Act 2025, Paragraph 33: FA 2004

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

In paragraph 11 (exemptions from charge), in sub-paragraph (5), after paragraph (b) insert—
“(ba) would fall to be so treated but for section 102(7A) of the 1986 Act (cases where property was excluded property under the old inheritance tax regime),”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/33 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.