# Finance Act 2025, Paragraph 25: Reliefs in respect of income from investments etc. of certain pension schemes

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

In section 614 of the Income and Corporation Taxes Act 1988 (exemptions and reliefs in respect of income from investments etc. of certain pension schemes), in subsections (4) and (5), omit “not domiciled and”.

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/9/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

