The Horizon Convictions Redress Scheme and Horizon Shortfall Scheme Fixed Sum Award (Tax Exemptions and Relief) Regulations 2024
1Citation and commencement
2Interpretation
3Exemptions from income tax for Horizon Convictions Redress Scheme compensation payments and Horizon Shortfall Scheme Fixed Sum Awards
4Exemptions from capital gains tax for Horizon Convictions Redress Scheme compensation payments and Horizon Shortfall Scheme Fixed Sum Awards
5Relief from inheritance tax for Horizon Convictions Redress Scheme compensation payments and Horizon Shortfall Scheme Fixed Sum Awards
6Exemption from corporation tax for Horizon Shortfall Scheme Fixed Sum Awards
7Exemption from income tax and capital gains tax for relevant onward payments of Horizon Shortfall Scheme Fixed Sum Awards

2024 No. 818

CAPITAL GAINS TAX
CORPORATION TAX
INCOME TAX
INHERITANCE TAX

The Horizon Convictions Redress Scheme and Horizon Shortfall Scheme Fixed Sum Award (Tax Exemptions and Relief) Regulations 2024

Made

Laid before the House of Commons

Coming into force

The Treasury make these Regulations in exercise of the powers conferred by paragraphs 2(5), 3(5), 4(3)(c) and 5(7) of Part 1 and 7(1)(e), 7(3), 9(3)(b) and (d) and (4) and 10(3)(b), (4)(b) and (5) of Part 2 of Schedule 15 to the Finance Act 20201.