The Post Office Horizon Shortfall Scheme and Group Litigation Order Compensation Payments (Inheritance Tax Relief) Regulations 2023
These Regulations provide for relief from inheritance tax in relation to Horizon Shortfall Scheme compensation payments and Group Litigation Order compensation payments.
Lifecycle
Department
Made
14 Sept 2023
—
In force
09 Oct 2023
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by paragraphs 2(5) and (6) and 5(7) of Schedule 15 to the Finance Act 2020.
DocumentsOpen on legislation.gov.uk →