{
  "url": "https://openlegislation.uk/horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025",
  "json_url": "https://openlegislation.uk/horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025.json",
  "id": "uksi/2025/434",
  "title": "The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025",
  "short_title": "Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) 2025",
  "long_title": "These Regulations provide for exemptions from capital gains tax, corporation tax, income tax and a relief from inheritance tax for payments received under Horizon Shortfall Scheme Appeals, an independent appeals process created by the Department for Business and Trade.",
  "citation": "S.I. 2025/434",
  "type": "uksi",
  "year": "2025",
  "number": "434",
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  "date": "2025-04-02",
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      "heading": "Exemption from income tax for Horizon Shortfall Scheme Appeals payments",
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      "heading": "Exemption from capital gains tax for Horizon Shortfall Scheme Appeals payments",
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      "path": "regulation/6",
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      "heading": "Exemption from Corporation Tax for Horizon Shortfall Scheme Appeals payments",
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      "heading": "Exemption from income tax and capital gains tax for relevant onward payments for Horizon Shortfall Scheme Appeals payments",
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    },
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    }
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      "date": "2025-04-03",
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      "title": "Finance Act 2020",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2025/434",
    "retrieved_at": "2026-10-28T21:17:43.767423+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}