{
  "url": "https://openlegislation.uk/horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025/regulation-2",
  "json_url": "https://openlegislation.uk/horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations “Horizon Shortfall Scheme Appeals” means the Scheme for an independent appeals process created by the Department for Business and Trade to assess compensation claims made under the Horizon Shortfall Scheme and make payments of compensation.\n(2) For the purposes of provision in these Regulations made under Part 1 of Schedule 15 to the Finance Act 2020, “Horizon Shortfall Scheme” has the same meaning as it does in Part 2 of that Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Horizon Shortfall Scheme” is defined in paragraph 13 of Part 2 of Schedule 15 to the Finance Act 2020."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/434/regulation/2",
    "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."
}