# The Post Office Horizon Shortfall Scheme and Group Litigation Order Compensation Payments (Inheritance Tax Relief) Regulations 2023, Regulation 3: Relief from inheritance tax for Horizon Shortfall Scheme compensation payments and Group Litigation Order compensation payments


The following compensation payments are qualifying payments for the purposes of paragraph 5 of Schedule 15 to the Finance Act 2020—
(a) Horizon Shortfall Scheme compensation payments, and
(b) Group Litigation Order compensation payments.

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Source: https://www.legislation.gov.uk/uksi/2023/1009/regulation/3 (the official version)
Page: https://openlegislation.uk/post-office-horizon-shortfall-scheme-and-group-litigation-order-compensation-payments-inheritance-tax-relief-regulations-2023/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.