Policy paper

Crown Immunity: repeal of obsolete legislation

This tax information and impact note covers the repeal of legislation from 1925, which made the trading income of overseas Dominion Governments subject to tax.

• From: HM Revenue & Customs
• Published: 26 November 2025

Documents

Crown Immunity: repeal of section 25 Finance Act 1925

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Details

This measure repeals section 25 Finance Act 1925, which made the trading income of overseas Dominion Governments subject to tax, as it is obsolete.

Published 26 November 2025