Changes made by Finance Act 2026
2026 c. 11
Made to Inheritance Tax Act 1984
87 changes. All changes made by Finance Act 2026
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| Pt. 5 Ch. 1 | modified (temp.) | Sch. 12 para. 15 | 30 Oct 2024 | Written in |
| Pt. 5 Ch. 2 | modified (temp.) | Sch. 12 para. 15 | 30 Oct 2024 | Written in |
| s. 267ZD(8) | words substituted | s. 76(2) | 6 Apr 2025 | Written in |
| s. 155ZA and cross-heading | inserted | s. 75(1) | 6 Apr 2025 | Written in |
| s. 75B | inserted | s. 74(1) | 6 Apr 2025 | Written in |
| s. 157(3)(d) | word omitted | s. 76(3) | 26 Nov 2025 | Written in |
| s. 65(8B)(8C) | inserted | s. 73(1) | 26 Nov 2025 | Written in |
| s. 157(3)(c) | word omitted | s. 76(3) | 26 Nov 2025 | Written in |
| s. 116(2) | words omitted | Sch. 12 para. 3(4)(b) | 18 Mar 2026 | Written in |
| Sch. A1 Pt. 1 heading | words inserted | Sch. 12 para. 18(2) | 18 Mar 2026 | Written in |
| s. 53(4A)(d)(i) | words inserted | Sch. 12 para. 19(3) | 18 Mar 2026 | Written in |
| s. 151(3) | substituted for s. 151(2)(3) | s. 69(9)(b) | 18 Mar 2026 | Written in |
| Pt. 5 Ch. 2A | inserted | Sch. 12 para. 4 | 18 Mar 2026 | Written in |
| s. 116(4) | words substituted | Sch. 12 para. 3(5)(b) | 18 Mar 2026 | Written in |
| Sch. A1 para. 7A 7B and cross-headings | inserted | Sch. 12 para. 18(5) | 18 Mar 2026 | Written in |
| s. 29A(6) | words omitted | s. 78(3)(5) | 18 Mar 2026 | Written in |
| s. 186B(1) | words omitted | Sch. 12 para. 12(5)(c) | 18 Mar 2026 | Written in |
| Sch. A1 para. 4(1)(a)(i) | words substituted | Sch. 12 para. 18(3)(b)(i) | 18 Mar 2026 | Written in |
| s. 177(1) | words substituted | Sch. 12 para. 11(2) | 18 Mar 2026 | Written in |
| Sch. A1 para. 2(5) | words substituted | Sch. 12 para. 18(3)(a)(ii) | 18 Mar 2026 | Written in |
| s. 48ZA(10) | words inserted | Sch. 12 para. 19(2) | 18 Mar 2026 | Written in |
| s. 178(2) | words omitted | Sch. 12 para. 12(5)(a)(i) | 18 Mar 2026 | Written in |
| s. 116(4) | words substituted | Sch. 12 para. 3(5)(a) | 18 Mar 2026 | Written in |
| s. 24A(4) | inserted | s. 69(6) | 18 Mar 2026 | Written in |
| s. 24(5) | inserted | s. 69(5) | 18 Mar 2026 | Written in |
| s. 131(2) | words substituted | Sch. 12 para. 8(2) | 18 Mar 2026 | Written in |
| s. 116(2) | words substituted | Sch. 12 para. 3(4)(a) | 18 Mar 2026 | Written in |
| s. 272(1) | words substituted | Sch. 12 para. 12(6)(a)(ii) | 18 Mar 2026 | Written in |
| s. 178(2) | words omitted | Sch. 12 para. 12(5)(a)(ii) | 18 Mar 2026 | Written in |
| s. 180(3) | words omitted | Sch. 12 para. 12(5)(b) | 18 Mar 2026 | Written in |
| s. 227(2)(aa) | inserted | Sch. 12 para. 13(1)(a) | 18 Mar 2026 | Written in |
| s. 107(4) | words substituted | Sch. 12 para. 12(2) | 18 Mar 2026 | Written in |
| s. 25(4) | inserted | s. 69(7) | 18 Mar 2026 | Written in |
| s. 105(1)(aa)(ab) | inserted | Sch. 12 para. 12(1)(a) | 18 Mar 2026 | Written in |
| s. 210 | substituted | s. 67(2) | 18 Mar 2026 | Written in |
| s. 218B | inserted | s. 69(11) | 18 Mar 2026 | Written in |
| s. 12A | omitted | s. 69(2) | 18 Mar 2026 | Written in |
| s. 104(1)(a)(b) and words | omitted | Sch. 12 para. 2(2)(b) | 18 Mar 2026 | Written in |
| s. 116(1) | word substituted | Sch. 12 para. 3(2) | 18 Mar 2026 | Written in |
| s. 239(4A) | inserted | s. 67(5) | 18 Mar 2026 | Written in |
| s. 234(2) | words substituted | Sch. 12 para. 13(2)(b) | 18 Mar 2026 | Written in |
| Sch. A1 para. 2(2)(a)(b) | words substituted | Sch. 12 para. 18(3)(a)(i) | 18 Mar 2026 | Written in |
| s. 116(1A)-(1C) | inserted | Sch. 12 para. 3(3) | 18 Mar 2026 | Written in |
| s. 124A(2A) | inserted | Sch. 12 para. 7(2) | 18 Mar 2026 | Written in |
| s. 142(3A) | words substituted | s. 78(4)(a)(5) | 18 Mar 2026 | Written in |
| s. 18(3A) | inserted | s. 69(3) | 18 Mar 2026 | Written in |
| s. 272(1) | words inserted | Sch. 12 para. 12(6)(b) | 18 Mar 2026 | Written in |
| s. 237(2A) | words substituted | Sch. 12 para. 19(5) | 18 Mar 2026 | Written in |
| Sch. A1 para. 4(4)(5) | words substituted | Sch. 12 para. 18(4) | 18 Mar 2026 | Written in |
| s. 151(4) | omitted | s. 69(9)(c) | 18 Mar 2026 | Written in |
| s. 234(1)(a) | words substituted | Sch. 12 para. 13(2)(a) | 18 Mar 2026 | Written in |
| s. 113A(2A) | inserted | Sch. 12 para. 7(1) | 18 Mar 2026 | Written in |
| s. 54(2C)(e)(i) | words inserted | Sch. 12 para. 19(4) | 18 Mar 2026 | Written in |
| s. 177(2)(a) | substituted | Sch. 12 para. 11(3) | 18 Mar 2026 | Written in |
| s. 23(5B) | inserted | s. 69(4) | 18 Mar 2026 | Written in |
| s. 113A(3A)(b) | words substituted | Sch. 12 para. 12(4) | 18 Mar 2026 | Written in |
| s. 272(1) | words omitted | Sch. 12 para. 12(6)(a)(i) | 18 Mar 2026 | Written in |
| s. 177(5)-(12) | inserted | Sch. 12 para. 11(4) | 18 Mar 2026 | Written in |
| s. 239(4)(aa) | words substituted | Sch. 12 para. 14 | 18 Mar 2026 | Written in |
| s. 104(1A)-(1C) | inserted | Sch. 12 para. 2(3) | 18 Mar 2026 | Written in |
| s. 142(3B) | omitted | s. 78(4)(b)(5) | 18 Mar 2026 | Written in |
| s. 27(3) | inserted | s. 69(8) | 18 Mar 2026 | Written in |
| s. 69(1) | words substituted | Sch. 12 para. 9(2) | 18 Mar 2026 | Written in |
| s. 272(1) | words inserted | s. 69(12)(a) | 18 Mar 2026 | Written in |
| s. 23(6)(b) | words omitted | s. 78(2)(b)(5) | 18 Mar 2026 | Written in |
| s. 23(6)(a) | words omitted | s. 78(2)(a)(5) | 18 Mar 2026 | Written in |
| s. 212(1) | words substituted | s. 67(4) | 18 Mar 2026 | Written in |
| s. 150A | inserted | s. 66 | 18 Mar 2026 | Written in |
| s. 81(1A) | inserted | Sch. 12 para. 10 | 18 Mar 2026 | Written in |
| s. 226A 226B | inserted | s. 68 | 18 Mar 2026 | Written in |
| s. 124G-124K | inserted | Sch. 12 para. 5 | 18 Mar 2026 | Written in |
| s. 211(3) | substituted | s. 67(3) | 18 Mar 2026 | Written in |
| s. 105(1)(b) | words inserted | Sch. 12 para. 12(1)(d) | 18 Mar 2026 | Written in |
| s. 272(1) | words inserted | s. 69(12)(b) | 18 Mar 2026 | Written in |
| s. 152 | omitted | s. 69(10) | 18 Mar 2026 | Written in |
| s. 104(1) | words inserted | Sch. 12 para. 2(2)(a) | 18 Mar 2026 | Written in |
| Sch. A1 para. 4(3) | words substituted | Sch. 12 para. 18(3)(b)(ii) | 18 Mar 2026 | Written in |
| s. 69(2A) | words substituted | Sch. 12 para. 9(3) | 18 Mar 2026 | Written in |
| s. 151 heading | substituted | s. 69(9)(a) | 18 Mar 2026 | Written in |
| s. 131(2A) | omitted | Sch. 12 para. 8(3) | 18 Mar 2026 | Written in |
| s. 105(1)(bb) | word inserted | Sch. 12 para. 12(1)(e) | 18 Mar 2026 | Written in |
| s. 227(2)(b) | words inserted | Sch. 12 para. 13(1)(b) | 18 Mar 2026 | Written in |
| s. 105(1)(ab)(i) | words in s. 105(1)(ab) renumbered as s. 105(1)(ab)(i) | Sch. 12 para. 12(1)(b)(i) | 6 Apr 2026 | Written in |
| s. 105(1)(ac)(ad) | inserted | Sch. 12 para. 12(1)(c) | 6 Apr 2026 | Written in |
| s. 105(1)(ab)(ii) and word | inserted | Sch. 12 para. 12(1)(b)(ii) | 6 Apr 2026 | Written in |
| s. 107(4) | word inserted | Sch. 12 para. 12(3) | 6 Apr 2026 | Written in |
| s. 124L | inserted | Sch. 12 para. 6(1) | 6 Apr 2030 | Not yet written in |
From legislation.gov.uk's record of changes, the official one: see it there.