{
  "url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/regulation-3",
  "json_url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024/regulation-3.json",
  "legislation": "uksi/2024/902",
  "legislation_title": "The Infected Blood Compensation Scheme (Tax Exemptions and Relief) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/infected-blood-compensation-scheme-tax-exemptions-and-relief-regulations-2024",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Exemption from income tax for Infected Blood Compensation Scheme payments",
  "text": "(1) Infected Blood Compensation Scheme payments are qualifying payments for the purposes of paragraph 3 of Schedule 15 to the Finance Act 2020.\n(2) This regulation applies to payments received on or after 23rd August 2024.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/902/regulation/3",
    "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."
}