The Post Office Horizon Shortfall Scheme Top-Up Payments (Tax Exemptions) Regulations 2023
These Regulations provide for exemptions from capital gains tax and income tax for Horizon Shortfall Scheme top-up payments.
Lifecycle
Department
Made
06 Jul 2023
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In force
01 Aug 2023
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by paragraphs 2(5) and (6), 3(5) and 4(3)(c) of Schedule 15 to the Finance Act 2020.
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