# The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025, Regulation 1: Citation and commencement


These Regulations may be cited as the Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025 and come into force on 28th April 2025.

---
Source: https://www.legislation.gov.uk/uksi/2025/434/regulation/1 (the official version)
Page: https://openlegislation.uk/horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.