# The Post Office Horizon Shortfall Scheme and Group Litigation Order Compensation Payments (Inheritance Tax Relief) Regulations 2023, Regulation 2: Interpretation


In these Regulations—
“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;
“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;
“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;
“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.

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Source: https://www.legislation.gov.uk/uksi/2023/1009/regulation/2 (the official version)
Page: https://openlegislation.uk/post-office-horizon-shortfall-scheme-and-group-litigation-order-compensation-payments-inheritance-tax-relief-regulations-2023/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.