{
  "url": "https://openlegislation.uk/horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025/introduction.json",
  "legislation": "uksi/2025/434",
  "legislation_title": "The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CAPITAL GAINS TAX\nCORPORATION TAX\nINCOME TAX\nINHERITANCE TAX\nMade 2nd April 2025\nLaid before the House of Commons 3rd April 2025\nComing into force 28th April 2025\nThe 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 and 7(1)(e), 7(3), 9(3)(b) and (d) and 10(3)(b) and (4)(b) of Part 2 of Schedule 15 to the Finance Act 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2020 c. 14. Schedule 15 was amended by section 12 of the Finance Act 2024 (c. 3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/434/introduction",
    "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."
}