{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-21.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/9/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": "Trusts with vulnerable beneficiary",
  "text": "(1) FA 2005 is amended as follows.\n(2) In section 28 (vulnerable person’s liability: VQTI), in subsection (4)—\n(a) at the end of paragraph (a) insert “and”;\n(b) omit paragraph (c) and the “and” before it.\n(3) In Schedule 1 (non-UK resident vulnerable person), in paragraph 7(1)(a) omit “and domiciled”.",
  "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/21",
    "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."
}