# Finance Act 2025, Paragraph 40: Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543)

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

In regulation 5 (spouse, civil partner and charity transfers), in paragraph (2), for the words from “was not domiciled” to the end substitute “—
“(a) was, at any time in the period beginning with 6 April 2025 and ending with the time of the transfer, not a long-term UK resident,
(b) was, at any time before 6 April 2025, not domiciled in the United Kingdom.”

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.