# Finance Act 2025, Paragraph 36: Constitutional Reform and Governance Act 2010

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

In section 41 of the Constitutional Reform and Governance Act 2010 (tax status of MPs and members of the House of Lords), for subsections (2) and (3) substitute—
“(2) The person is to be treated—
(a) as resident in the United Kingdom for the whole of that tax year for the purposes of income tax, capital gains tax and inheritance tax, and
(b) as a long-term UK resident at all times in that tax year for the purposes of inheritance tax.”

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.