# Finance Act 2026, Paragraph 19: Consequential amendments

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

(1) IHTA 1984 is amended as follows.
(2) In section 48ZA (excluded property: situated outside the UK etc), in subsection (10), after “property”, in the second place it occurs, insert “or UK agricultural property”.
(3) In section 53 (exceptions from charge under section 52), in subsection (4A)(d)(i), after “property”, in the third place it occurs, insert “or UK agricultural property”.
(4) In section 54 (exceptions from charge on death), in subsection (2C)(e)(i), after “property”, in the third place it occurs, insert “or UK agricultural property”.
(5) In section 237 (imposition of charge), in subsection (2A), for “UK residential property interest” substitute “relevant UK property”.
(6) In section 102 of FA 1986 (gifts with reservation), in subsection (7A)(d)(i), after “property”, in the third place it occurs, insert “or UK agricultural property”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/12/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-12/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.