# Finance Act 2026, Paragraph 4: Residence of personal representatives

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

(1) In section 62 of TCGA 1992 (death: general provisions), in subsection (3) (residence of personal representatives), omit “or a long-term UK resident within the meaning of IHTA 1984”.
(2) The amendment made by this paragraph is to be treated as having come into force on 6 April 2025 and has effect where the deceased person died on or after that date.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.