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Finance Act 2025
Schedule 13
Part 1

Paragraph 5 IHTA 1984

United Kingdom

In section 13A (3), omit the definition of “tax year”.

← Paragraph 4

Paragraph 5

Paragraph 6 →

Legislation: Finance Act 2025
Citation: 2025 c. 8, paragraph 5
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright