# Finance Act 2025, Section 62: National Savings Bank: statements from HMRC no longer to be required

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

(1) In the National Savings Regulations 2015 (S.I. 2015/623), omit regulation 55 (inheritance tax chargeable on death of depositors).
(2) In the National Savings (No. 2) Regulations 2015 (S.I. 2015/624), omit regulation 90 (inheritance tax chargeable on death of holders of stock or certificates).

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Source: https://www.legislation.gov.uk/ukpga/2025/8/section/62 (the official version)
Page: https://openlegislation.uk/finance-act-2025/section-62
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

