# Finance Act 2026, Paragraph 1: Introduction

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

IHTA 1984 is amended as follows.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/12/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-12/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.