# Finance Act 2025, Paragraph 35: FA 2004

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

(1) Paragraph 12 is amended as follows.
(2) In sub-paragraph (2), for “domiciled outside the United Kingdom” substitute “not a long-term UK resident”.
(3) Omit sub-paragraph (3).
(4) For sub-paragraph (4) substitute—
“(4) In this paragraph, “long-term UK resident” has the same meaning as in IHTA 1984.”

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/35 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.