# Finance Act 2025, Section 46: Consequential, connected and transitional provision

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

In Schedule 13—
Part 1 contains amendments to IHTA 1984 and related legislation that are consequential on, connected with or incidental to the new excluded property tests introduced by sections 44 and 45;
Part 2 contains provision about commencement and transitional provision.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/section/46 (the official version)
Page: https://openlegislation.uk/finance-act-2025/section-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.