{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-39",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-39.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/13/paragraph/39",
  "kind": "paragraph",
  "number": "39",
  "heading": "Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543)",
  "text": "(1) Regulation 4 (excepted estates) is amended as follows.\n(2) In paragraphs (2)(a) and (3)(a), for “, domiciled in the United Kingdom” substitute “and was a long-term UK resident immediately before their death”.\n(3) For paragraph (5)(b) substitute—\n“(b) that person—\n(i) was not a long-term UK resident at any time on or after 6 April 2025, and\n(ii) was not domiciled in the United Kingdom at any time before that date;”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/39",
    "retrieved_at": "2026-10-29T08:47:01.939707+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}