# Finance Act 2025, Paragraph 43: Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543)

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

(1) Regulation 6A (production of information) is amended as follows.
(2) In the heading, for “deceased domiciled outside the United Kingdom” substitute “cases within regulation 4(5)”.
(3) In paragraph (2)(g), for “domicile” substitute “place of tax residence”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/43 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.