{
  "url": "https://openlegislation.uk/post-office-capture-redress-scheme-tax-exemptions-and-relief-regulations-2025/note",
  "json_url": "https://openlegislation.uk/post-office-capture-redress-scheme-tax-exemptions-and-relief-regulations-2025/note.json",
  "legislation": "uksi/2025/1130",
  "legislation_title": "The Post Office Capture Redress Scheme (Tax Exemptions and Relief) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/post-office-capture-redress-scheme-tax-exemptions-and-relief-regulations-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations provide for exemptions from capital gains tax, corporation tax and income tax and a relief from inheritance tax for payments received under the Post Office Capture Redress Scheme and for payments made to nominated individuals.\nRelevant onward payments made by companies will be exempt from income tax and capital gains tax.\nThe Department for Business and Trade makes payments under the Post Office Capture Redress Scheme and to nominated individuals to compensate those who have been adversely affected by the Capture system.\nThese exemptions and the relief apply with retrospective effect in accordance with regulations 3(2), 4(2), 5(2), 6(2), 7(1) and 7(2) under the powers in paragraphs 3(5), 4(3)(c), 5(7), 9(4) and 10(5) of Schedule 15 to the Finance Act 2020.\nA Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/1130/note",
    "retrieved_at": "2026-10-28T21:10:22.009568+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."
}