# The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025, Regulation 4: Exemption from capital gains tax for Horizon Shortfall Scheme Appeals payments


(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.

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Source: https://www.legislation.gov.uk/uksi/2025/434/regulation/4 (the official version)
Page: https://openlegislation.uk/horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.