# The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025, Introduction: Introductory text


CAPITAL GAINS TAX
CORPORATION TAX
INCOME TAX
INHERITANCE TAX
Made 2nd April 2025
Laid before the House of Commons 3rd April 2025
Coming into force 28th April 2025
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 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.

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Source: https://www.legislation.gov.uk/uksi/2025/434/introduction (the official version)
Page: https://openlegislation.uk/horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.