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The Horizon Convictions Redress Scheme and Horizon Shortfall Scheme Fixed Sum Award (Tax Exemptions and Relief) Regulations 2024
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- UK Statutory Instruments
- 2024 No. 818
- Regulation 7
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Exemption from income tax and capital gains tax for relevant onward payments of Horizon Shortfall Scheme Fixed Sum Awards
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7.—(1) Paragraph 10(3)(b) of Part 2 of Schedule 15 to the Finance Act 2020 has effect in relation to payments received on or after 13th March 2024 for Horizon Shortfall Scheme Fixed Sum Awards.
(2) Paragraph 10(4)(b) of Part 2 of Schedule 15 to the Finance Act 2020 has effect in relation to disposals made on or after 13th March 2024 for Horizon Shortfall Scheme Fixed Sum Awards.
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