# The Post Office Horizon Shortfall Scheme and Group Litigation Order Compensation Payments (Inheritance Tax Relief) Regulations 2023, Introduction: Introductory text


INHERITANCE TAX
Made 14th September 2023
Laid before the House of Commons 18th September 2023
Coming into force 9th October 2023
The Treasury make these Regulations in exercise of the powers conferred by paragraphs 2(5) and (6) and 5(7) of Schedule 15 to the Finance Act 2020.

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Source: https://www.legislation.gov.uk/uksi/2023/1009/introduction (the official version)
Page: https://openlegislation.uk/post-office-horizon-shortfall-scheme-and-group-litigation-order-compensation-payments-inheritance-tax-relief-regulations-2023/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.