The Horizon Family Members Redress Scheme (Tax Exemptions and Relief) Regulations 2026
These Regulations provide for exemptions from capital gains tax and income tax and a relief from inheritance tax for payments received under the Horizon Family Members Redress Scheme.
Lifecycle
Department
Made
30 Jun 2026
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In force
22 Jul 2026
Enabling power
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 of Schedule 15 to the Finance Act 2020.
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