# Finance Act 2025, Paragraph 21: Trusts with vulnerable beneficiary

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

(1) FA 2005 is amended as follows.
(2) In section 28 (vulnerable person’s liability: VQTI), in subsection (4)—
(a) at the end of paragraph (a) insert “and”;
(b) omit paragraph (c) and the “and” before it.
(3) In Schedule 1 (non-UK resident vulnerable person), in paragraph 7(1)(a) omit “and domiciled”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/9/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.