Paragraph 49 Deemed domicile rules still to apply in relation to times before commencement

The repeal of section 267 of IHTA 1984 (persons treated as domiciled in United Kingdom) by paragraph 23 is to be disregarded in determining for the purposes of that Act any question as to where a person was domiciled at any time before 6 April 2025.

In construing section 267 of IHTA 1984, so far as saved by sub-paragraph (1), the repeal of the definition of “formerly domiciled resident” by paragraph 28(3)(b) is also to be disregarded.