{
  "url": "https://openlegislation.uk/post-office-horizon-shortfall-scheme-and-group-litigation-order-compensation-payments-inheritance-tax-relief-regulations-2023/regulation-2",
  "json_url": "https://openlegislation.uk/post-office-horizon-shortfall-scheme-and-group-litigation-order-compensation-payments-inheritance-tax-relief-regulations-2023/regulation-2.json",
  "legislation": "uksi/2023/1009",
  "legislation_title": "The Post Office Horizon Shortfall Scheme and Group Litigation Order Compensation Payments (Inheritance Tax Relief) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/post-office-horizon-shortfall-scheme-and-group-litigation-order-compensation-payments-inheritance-tax-relief-regulations-2023",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“Group Litigation Order compensation payment” means a payment of compensation made by the Department for Business, Energy and Industrial Strategy or the Department for Business and Trade to a person who was a party to a claim against Post Office Limited in respect of the Horizon system that was subject to a group litigation order;\n“Horizon Shortfall Scheme compensation payment” means a payment of compensation made to a person under the scheme created by Post Office Limited on 1st May 2020 to compensate people who were adversely affected by accounting shortfalls related to the Horizon system and includes a top-up payment made under that scheme to account for sums lost to tax;\n“the Horizon system” means any version of the computer system used by Post Office Limited known as Horizon, Horizon Legacy, Horizon Online or HNG-X;\n“Post Office Limited” means the private company limited by shares with the company number 02154540 whose registered office is 100 Wood Street, London, United Kingdom, EC2V 7ER.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1009/regulation/2",
    "retrieved_at": "2026-10-28T21:40:32.519884+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."
}