{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-12.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/9/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "Residence of trustees: domicile of settlor no longer relevant",
  "text": "(1) Section 69 of TCGA 1992 (trustees of settlements) is amended as follows.\n(2) In subsection (2B)(c), omit “or domiciled”.\n(3) After subsection (2C) insert—\n“(2CA) In relation to a settlement—\n(a) that arose before 6 April 2025 on the settlor’s death, or\n(b) that the settlor made (or was treated for the purposes of this Act as making) before 6 April 2025,\nsubsection (2B)(c) has effect as if after “resident” there were inserted “or domiciled”.”\n(4) In subsection (2F), for “(2B)(c)” substitute “(2CA)”.",
  "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/9/paragraph/12",
    "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."
}