{
  "url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024",
  "json_url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024.json",
  "id": "uksi/2024/902",
  "title": "The Infected Blood Compensation Scheme (Tax Exemptions and Relief) Regulations 2024",
  "short_title": "Infected Blood Compensation Scheme (Tax Exemptions and Relief) 2024",
  "long_title": "These Regulations provide for exemptions from income tax and capital gains tax and a relief from inheritance tax for Infected Blood Compensation Scheme payments. The Infected Blood Compensation Scheme was created by regulation 3(1) of the Infected Blood Compensation Scheme Regulations 2024. The Infected Blood Compensation Authority is the body corporate established by section 48 of the Victims and Prisoners Act 2024 that administers the Infected Blood Compensation Scheme and makes payments to eligible people.",
  "citation": "S.I. 2024/902",
  "type": "uksi",
  "year": "2024",
  "number": "902",
  "version": "current",
  "date": "2024-09-04",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Exemption from income tax for Infected Blood Compensation Scheme payments",
      "url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Exemption from capital gains tax for Infected Blood Compensation Scheme payments",
      "url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Relief from inheritance tax for Infected Blood Compensation Scheme payments",
      "url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2024-09-05",
      "size": 182995,
      "url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/pdf/uksi_20240902_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2024/902/pdfs/uksi_20240902_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2024-09-05",
      "size": 46156,
      "url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/pdf/uksiem_20240902_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2024/902/pdfs/uksiem_20240902_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2020/14",
      "title": "Finance Act 2020",
      "url": "https://openlegislation.uk/finance-act-2020",
      "provisions": [
        "schedule/15/paragraph/2",
        "schedule/15/paragraph/3",
        "schedule/15/paragraph/4",
        "schedule/15/paragraph/5"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/902",
    "retrieved_at": "2026-10-28T21:26:57.744067+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."
}