{
  "url": "https://openlegislation.uk/horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025/regulation-6",
  "json_url": "https://openlegislation.uk/horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Exemption from Corporation Tax for Horizon Shortfall Scheme Appeals payments",
  "text": "(1) A payment made by the Department for Business and Trade to a person under the Horizon Shortfall Scheme Appeals is a relevant compensation payment for the purposes of Part 2 of Schedule 15 to the Finance Act 2020.\n(2) This regulation has effect in relation to payments received on or after 28th April 2025.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/434/regulation/6",
    "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."
}