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Regulation 4 Exemption from capital gains tax for Horizon Shortfall Scheme Appeals payments

Original text. Later amendments are not shown.

(1)

A payment made by the Department for Business and Trade to a person under the Horizon Shortfall Scheme Appeals is a qualifying payment for the purposes of paragraph 4 of Part 1 of Schedule 15 to the Finance Act 2020.

(2)

This regulation has effect in relation to disposals made on or after 28th April 2025.